States v. Kingshead Corp.

Memorandum Opinion and Order

Rao, Judge:

This action arises under § 592 of the Tariff Act of 1930, as amended (19 U.S.C. § 1592). Plaintiff seeks to enforce penalties and to collect customs duties on 71 entries of scissors imported from Italy, allegedly accompanied by fraudulent invoices and entry papers.

Defendant seeks summary judgment in its favor and dismissal of the complaint because of an agreement between the parties in the form of a consent judgment in the case of United States of America v. $10,500.00 and a Letter of Credit in the Amount of $15,472.00, United States District Court of…