United States v. Golden Gate Petroleum Co.

OPINION

BARZILAY, Judge:

Plaintiff, the United States (the “Government”), commenced this action pursuant to 28 U.S.C. § 1582(3) to recover unpaid duties in the amount of $ 1,359,172.50 and accrued interest claimed to be due on one entry made by Defendant at the port of San Francisco, California, on October 8, 1985. The parties have filed cross-motions for summary judgment under USCIT Rule 56. The Government alleges that Defendant is liable for these duties because Customs’ liquidation on May 30, 1986, of the underlying entry was final. Defendant denies its liability, claiming that Customs…