United States v. Complex MacHine Works Co.

ORDER DENYING MOTION TO DISMISS '

WALLACH, Judge.

I ■

Introduction

This is an action by the United States for fraud,- negligence and gross negligence. The Government seeks civil penalties and to collect customs duties pursuant to 19 U.S.C. § 1592 (1988). The case arises from a series of entries into the United States from Cana da between June 24,1986 and April 20,1991. 1 Plaintiffs Complaint 2 , which was filed on October 17, 1995, bases its claims on certain alleged false acts, statements, documents and omissions, and states that it had no notice of them until October 18, 1990. This Court has…