DiCARLO, Judge:
Between December, 1979 and September 1980, Fiat Motors of North America, Inc. (Fiat) made seventeen entries covering 1,578 automobiles at Wilmington, Delaware. Fiat paid all duties and the vehicles were released to Fiat from the custody of the United States Customs Service (Customs).
In October, 1980, a tidal flood struck the Wilmington port. The vehicles were declared constructive total losses. Affiliated FM Insurance Company (Affiliated)...
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