Great American Insurance Company of New York v. United States

OPINION

TSOUCALAS, Senior Judge.

Before the Court is a Motion to Dismiss by Defendant United States (the “Government”). Also under consideration is Plaintiff Great American Insurance Company’s (“GAIC”) Motion to Amend the Summons. For the reasons discussed herein, the Court concludes that it does not have jurisdiction over this action; accordingly Plaintiffs motion is denied, Defendant’s motion is granted, and the action is dismissed.

BACKGROUND

The following facts are undisputed. The subject merchandise was imported on March 14, 2002, as Entry No. AV30011596-9 under Subheading 2402.10.30,…