United States v. Thorson Chemical Corp.

OPINION

CARMAN, Judge:

Defendant Thorson Chemical Corporation (defendant or Thorson) moves pursuant to Rule 56 of the Rules of this Court for summary judgment. Defendant contends that (1) there is no genuine issue as to any material fact and (2) it is entitled to judgment as a matter of law because the instant action is barred by the statute of limitations.

BACKGROUND

On December 29, 1983, results of an audit of Thorson conducted by the United States Customs Service (Customs) revealed alleged double and triple invoicing of merchandise which was entered into the United States between October 22,…