United States Court of International Trade
Default Judgment Entered
In United States v. NYCC 1959, Inc., Court No. 15-111, Slip Op. 16-83 (September 7, 2016), plaintiff filed suit 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”). Plaintiff claims that Defendant NYCC 1959 Inc. (“NYCC”), an importer of petroleum candles from the People’s Republic of China, negligently entered merchandise by means of materially false information in violation of Section 1592. Because defendant failed to appear, plaintiff moved for default judgment against defendant.
According to the Court, the Government adequately alleged that NYCC entered merchandise into the commerce of the United States using entry documents that falsely indicated to U.S. Customs and Border Protection (“Customs”) that the merchandise in question was not subject to any antidumping duties. The false entry information was material to Customs’ evaluation of NYCC’s duty liability for these entries because it affected Defendant’s antidumping duties. The Government’s factual allegations have been admitted as true because the defendant has defaulted. Further, according to the Court, judgment is to be entered against the defendant for the underpayment of duties that resulted from these violations. Moreover, the uncontested factual allegations established defendant’s liability for a monetary payment for its negligence under Section 1592. The court entered Judgment in the amount of $355,606.66 ($88,934.88 in unpaid antidumping duties plus $266,671.78 in penalty), plus post-judgment interest, computed in accordance with 28 U.S.C. §§ 1961(a)-(b), as well as pre-judgment interest.