United States v. Federal Insurance

WATSON, Judge:

The plaintiff brought this action against the importer, (Cometals, Inc.), and the importer’s surety, Federal Insurance Company, in order to recover approximately $230,-344.12 in import duties, plus interest. It is before the court on the plaintiff’s motion for summary judgment, defendants’ opposition thereto and their cross motion for summary judgment on their counterclaims for equitable recoupment. 1 There is no dispute as to the facts.

Underlying this action is the plaintiff’s failure to obtain payment of import duties, despite Cometal’s transmittal of the money owed, to its…