United States v. NYCC 1959 Inc.

OPINION

Pogue, Senior Judge:

The United States brings this action to recover unpaid duties and a civil penalty, as permitted by Section 592 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1592 (2012) (“Section 1592”). 1 Compl., ECF No. 3, at ¶ 1. Plaintiff claims that Defendant NYCC 1959 Inc. (“NYCC”), an importer of candles from the People’s Republic of China (“China”), negligently entered merchandise into the commerce of the United States by means of materially false information, in violation of 19 U.S.C. § 1592(a)(1)(A)©. Id. at ¶¶3-8, 14. Because NYCC failed to timely appear, plead, or…