United States v. American Home Assurance Co.

OPINION

EATON, Judge:

This matter is before the court on the cross-motions lor summary judgment of plaintiff United States (“plaintiff’ or “the Government”), on behalf of the United States Customs and Border Protection Agency (“Customs”), and defendant American Home Assurance Company (“defendant” or “AHAC”). ' See Pl.’s Mot. for Summ. J. (ECF Pkt. No. .76); Def.’s Mot. for Summ. J. (ECF Dkt. No. 78). Jurisdiction Jjes pursuant to,,28 U.S.C. § 1582(2) (2012) (“The Court of International Trade shall have exclusive jurisdiction of any civil action which arises out of an import transaction and…