United States v. Blum

EDWARD S. SMITH, Circuit Judge.

In this international trade case, the United States appeals from the judgment of the United States Court of International Trade in United States v. Blum,1 by which that court dismissed the action for import duties, pursuant to 19 U.S.C. § 1592(d) (1982), brought by the United States against appellees, E.C. McAfee & Company (McAfee) and against St. Paul Fire and Marine Insurance Company (St. Paul). We reverse.

Issue

The principal question before this court is whether the Court of International Trade erred, as a matter of law, by holding that the United States,…