United States v. Matthews

OPINION AND ORDER

WALLACH, Judge.

I

INTRODUCTION

Plaintiff United States commenced this action to recover lost duties against Martha Matthews (“Matthews”), Daniel McGuire (“McGuire”), North Star Metals, LLC (“North Star”), and McGuire Steel Erection Corp. (“McGuire Steel”) for merchandise entered in violation of 19 U.S.C. § 1592. Plaintiff filed a Motion for Summary Judgment on its claim for lost duties and penalties for the violation on February 28, 2007. Oral argument was held on December 13, 2007. The court determined that Defendants violated 19 U.S.C. § 1592 when they fraudulently entered…