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U.S. v. MENARD, INC.

Court No. 89-05-00238.

795 F.Supp. 1182 (1992)

UNITED STATES of America, Plaintiff, v. MENARD, INC., Defendant.

United States Court of International Trade.

May 21, 1992.

Attorney(s) appearing for the Case

Stuart M. Gerson, Asst. Atty. Gen., David M. Cohen, Director, Commercial Litigation Branch, Jane E. Meehan, Atty., Washington, D.C., for plaintiff U.S.

Irving A. Mandel, New York City (Thomas J. Kovarcik, of counsel), for defendant Menard, Inc.

MEMORANDUM OPINION AND ORDER

WATSON, Senior Judge:

This is an action in which the government seeks to enforce civil penalties and collect customs duties, pursuant to 19 U.S.C. § 1592 (Tariff Act of 1930, § 592). Jurisdiction is based on 19 U.S.C. § 1582. The matter is currently before the Court pursuant to defendant's motion for summary judgment and plaintiff's cross-motion for partial summary judgment.

Defendant is a closely held...

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