American Motorists Insurance Co. v. United States

Re, Chief Judge:

In this action, plaintiff American Motorists Insurance Company, the surety for the importer of record, Hector Rivera-Siaca, seeks the refund of additional duties assessed upon the reliquidation of entries made by Mr. Rivera. Plaintiff alleges that the reliquidations are void because they were erroneously carried out pursuant to section 520(cXD of the Tariff Act of 1930, as amended, 19 U.S.C. § 1520(cXD (Supp. IV 1980), which authorizes the reliquidation of entries to correct a “clerical error, mistake of fact or other inadvertence.” Defendant, in opposition, contends that…