United States v. Ford Motor Co.

OPINION

TSOUCALAS, Senior Judge.

Ford Motor Company, (“Ford”), defendant, moves for dismissal pursuant to US-CIT R. 12(b) on the grounds that (1) issue preclusion prevents the Bureau of Customs and Border Protection of the Department of Homeland Security (“Customs”), 1 plaintiff, from litigating the current action and (2) the statute of limitations has run on Customs’ claims before the present action was initiated. Specifically, Ford contends that Customs is barred from litigating the present action under the doctrine of issue preclusion as they are disregarding previous court findings on the…