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U.S. v. T.J. MANALO, INC.

Slip Op. 09-114. Court No. 00-07-00372.

659 F.Supp.2d 1297 (2009)

UNITED STATES, Plaintiff, v. T.J. MANALO, INC., Defendant.

United States Court of International Trade.

October 14, 2009.

Attorney(s) appearing for the Case

Tony West, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Jason M. Kenner); Melissa Erny, Office of the Assistant Chief Counsel, International Trade Litigation, Bureau of Customs and Border Protection, U.S. Department of Homeland Security, Of Counsel; for Plaintiff.

OPINION

RIDGWAY, Judge.

The plaintiff Customs Service initially brought this action against defendant T.J. Manalo, Inc. ("TJM"), and its surety, Intercargo Insurance Company, to recover "unpaid Customs duties, fees, and accrued pre-liquidation interest in the amount of $772,995.55," together with pre- and postjudgment interest. See Complaint ¶ 1.1

As set forth in greater detail herein, this action is integrally...

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