American Motorists Insurance v. United States

OPINION

MUSGRAVE, Judge.

BACKGROUND

The plaintiff in this case is a surety for a general term import bond placed with the Customs Service (“Customs”) by an importer and covering the import into the United States of two entries of merchandise at issue here. After liquidation of the merchandise, Customs sent to the plaintiff on August 11, 1986 a document titled “Formal Demand on Surety” stating that the principal debtor under the bond, the importer, had not paid the import duties due on the merchandise covered by the bond and requesting that the surety pay the amounts due pursuant to its…