United States v. Washington International Insurance

Opinion

AQUILINO, Senior Judge.

Tariff acts of the United States have long provided for penalties for inadequate or omitted information with regard to imposition of duties on goods upon entry into the country. E.g., Act of March 3, 1791, § 13, 3 Stat. 199, 202; 19 U.S.C. § 1592(a)(1), (c) (1992). Moreover, the Tariff Act of 1930, as amended, has provided for government recovery, of unpaid duties, “whether or not a monetary penalty is assessed”, 1 which provision the courts have held to apply to an importer’s surety. See, e.g., United States v. Blum, 858 F.2d 1566 (Fed.Cir.1988); United States…