OPINION
BARZILAY, Judge.
I. INTRODUCTION
This case is before the court on cross-motions for summary judgment. Plaintiff ("Customs") commenced this action pursuant to 28 U.S.C. § 1582(2) (1994) to recover unpaid interest from defendant Washington International Insurance Company ("WIIC" or "Washington International"). WIIC acted as surety for N & B Jewelry Corporation's ("N & B") imports between 1985 and 1992. In 1993, N & B filed...
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