United States v. American Home Assurance Co.

OPINION

GOLDBERG, Senior Judge:

This case is before the court on competing cross-motions for summary judgment. In this action on a bond, Plaintiff, the United States (“United States” or “the Government”), seeks recovery of unpaid antidumping duties from surety Defendant American Home Assurance Company (“AHAC”). The parties dispute (1) whether AHAC is liable for the unpaid duties as the surety on a continuous bond, and (2) assuming AHAC is liable, whether AHAC owes the Government both prejudgment interest in the form of equitable interest and interest pursuant to 19 U.S.C. § 580 (2006). For…