United States v. Washington International Insurance

Opinion

BARZILAY, Judge.

I. Introduction

This case is before the court on cross-motions for summary judgment. Plaintiff (“Customs”) commenced this action pursuant to 28 U.S.C. § 1582(2) (1994) to recover unpaid interest from defendant Washington International Insurance Company (“WIIC” or ‘Washington International”). WIIC acted as surety for N & B Jewelry Corporation’s (“N & B”) imports between 1985 and 1992. In 1993, N & B filed for Chapter 11 bankruptcy protection. Customs demanded from WIIC duty and interest payments owed on N & B’s liquidated entries, alleging that WIIC was jointly and…