United States v. International Trading Services, LLC

OPINION

Barnett, Judge:

Before the court is Plaintiffs (“Plaintiff’ or “United States”) motion for partial summary judgment pursuant to section 592 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1592 (2006), 1 regarding eight misclassified shipments of sugar. Pl.’s. Mot. for Partial Summ. J. (“Pl.’s Mot”), ECF No. 53. Plaintiff contends Defendants International Trading Services, LLC (¡¡ITS”) ancj julio Lorza (“Mr. Lorza”) are jointly and severally liable for unpaid duties and penalties amounting to $986,967.31, plus interest, as a result of negligent misclassification of eight entries of…