The United States v. Federal Insurance Company and Cometals, Inc.

EDWARD S. SMITH, Circuit Judge.

In this international trade case, the United States Court of International Trade entered a “Judgment in Conformity with Mandate,” 1 awarding the United States (Government) both unpaid import duties in the amount of $230,344.12 and post-judgment interest on that amount. The court below denied prejudgment interest and the Government appeals that denial. We reverse the denial of prejudgment interest. Consequently, we vacate the amount of interest awarded and remand for recalculation.

Issue

The principal issue on appeal is whether the Court of International Trade…