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U.S. v. FIRST COAST MEAT AND SEAFOOD

Slip Op. 06-38. Court No. 05-00281.

427 F.Supp.2d 1244 (2006)

UNITED STATES of America, Plaintiff, v. FIRST COAST MEAT AND SEAFOOD, Shapiro Packing Co., and FPL Food LLC, Defendants.

United States Court of International Trade.

March 14, 2006.

Attorney(s) appearing for the Case

Peter D. Keisler, Assistant Attorney General; David M. Cohen, Director, Patricia M. McCarthy, Assistant Director, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (David S. Silverbrand); and (Kevin Green) U.S. Customs and Border Protection, for the plaintiff, of counsel.

DeKieffer & Horgan (J. Kevin Horgan) and Pelino & Lentz, P.C. (John W. Pelino, Howard A. Rosenthal and Gary D. Fry) for defendants First Coast Meat and Seafood and Shapiro Packing Co.

Opinion & Order

AQUILINO, Senior Judge.

According to Black's Law Dictionary, p. 453 (5th ed.1979), the "most usual signification" of the word duties is the

synonym of imposts or customs; i.e. tax on imports; but it is sometimes used in a broader sense, as including all manner of taxes, charges, or governmental impositions.

Plaintiff's three-count amended complaint that has been filed herein pursuant to 19 U.S.C...

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