Dal-Tile Corp. v. United States

63 F. Supp. 2d 1341, 23 Ct. Int'l Trade 631, 23 C.I.T. 631, 1999 Ct. Intl. Trade LEXIS 88
CourtUnited States Court of International Trade
DecidedSeptember 2, 1999
DocketSlip Op. 99-93; Court 95-11-01550
StatusPublished
Cited by3 cases

This text of 63 F. Supp. 2d 1341 (Dal-Tile Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Court of International Trade primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Dal-Tile Corp. v. United States, 63 F. Supp. 2d 1341, 23 Ct. Int'l Trade 631, 23 C.I.T. 631, 1999 Ct. Intl. Trade LEXIS 88 (cit 1999).

Opinion

*1343 Opinion

CARMAN, Chief Judge.

Pursuant to its Motion for Leave to File an Amended Answer and Counterclaims, defendant, United States,. seeks to amend its answer contending that when it answered plaintiffs complaint in this action, its counsel was unaware of the contract of settlement between it and plaintiff, Dal-Tile Corporation (Dal-Tile), which purportedly settled any claim for interest on the overpayment of duties on those entries covered by the contract of settlement.

Defendant proposes five amended defenses and two counterclaims. The defenses state: (1) all claims for interest were compromised and settled as part of the contract of settlement; 1 (2) Dal-Tile waived any claim it might have had to interest on the refund when it entered the contract of settlement; (3) plaintiff is es-topped from claiming it has a right to receive interest on the refund memorialized by the contract of settlement; (4) in accordance with the doctrine, of unclean hands, plaintiffs claim is unenforceable and should be dismissed because of its bad faith or inequitable conduct in not disclosing to the defendant its intent to claim interest on the refund at a later time; and (5) if plaintiff is entitled to interest under 19 U.S.C. § 1505(c) (1994) as amended by the Customs Modernization Act of 1993, then interest is owed only on the refunded duty actually deposited on each entry identified in the complaint and not on the total excess duty paid on all entries originally protested by plaintiff. The counterclaims are: (1) a claim for breach of the contract of settlement; and, in the alternative, (2) a claim for rescission of the contract of settlement and the restitution to defendant of the eight million dollar refund based on plaintiffs intentional failure to disclose its intent to seek interest on the refund which induced defendant to enter the contract of settlement. 2

Defendant filed a separate Motion for Oral Argument on its Motion for Leave to File an Amended Answer and Counterclaims. Plaintiff opposes defendant’s motions alleging that defendant’s proposed amendments are inexcusably and unduly delayed, unduly prejudicial, and futile. This Court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1994).

BACKGROUND

In accordance with a demand for payment from the United States Customs Service (Customs), plaintiff, Dal-Tile, paid duties on numerous entries of wall and floor tile from Mexico during the years 1989 through 1993. Believing the liquidated duties it paid were excessive, Dal-Tile protested the liquidations pursuant to 19 U.S.C. § 1514 (1988). Plaintiff and defendant entered settlement discussions regarding plaintiffs protest that resulted in plaintiff sending defendant an offer letter in compromise and settlement dated November 30, 1994. 3 Defendant uncondition *1344 ally accepted the offer in a letter dated December 13, 1994, 4 thereby forming what the parties have termed the “contract of settlement.” 5 (Defendant’s Proposed Amended Answer and Counterclaims (DPAC) at 2.) The contract of settlement stated that Dal-Tile would receive a refund of duties in the amount of eight million dollars. In return, Dal-Tile agreed not to “further protest, contest, or challenge in any manner the tariff classification of any of the[] [protested] entries during the[ ] years [1989-1993].” (DPAC, Defendant’s Exhibit A.) The contract was silent as to interest issues. In January 1995, in order to effectuate the refund, defendant chose nine entries covered by plaintiff’s protest to reliquidate, thereby generating the agreed upon eight million dollar refund.

On March 27, 1995, Dal-Tile timely protested defendant’s failure to pay interest on the full amount of plaintiffs refund resulting from the nine reliquidated entries. Dal-Tile alleged Customs was required to pay interest on Dal-Tile’s refund pursuant to 19 U.S.C. § 1505(c) (1994), which had been amended by the Customs Modernization Act of 1993(Act) to require the payment of interest on excess duties resulting from liquidation or reliquidation. 6 Prior to the amendment, Customs was not authorized by statute to pay interest when refunding paid excess duties. See Kalan, Inc. v. United States, 944 F.2d 847, 850 (Fed.Cir.1991) (stating 19 U.S.C. § 1520(d) (1988) (repealed 1993) does not clearly mandate the payment of interest on duties deposited on entries and subsequently re *1345 funded). Despite this change in the law, however, defendant still denied the protest. In December 1995, plaintiff timely filed its complaint in this action. Defendant denied in its answer that the Customs Modernization Act of 1993 provides that when liquidation of entries results in a refund of overpayment of duties, the government is required to pay interest on the amount of the excess moneys deposited and that by refusing to pay interest on plaintiffs overpayment of duties deposited, Customs violated 19 U.S.C. § 1505(c). 7

In July 1997, this Court stayed all proceedings in this case until a final decision was made by the Federal Circuit regarding the Customs Modernization Act’s application to protests filed prior to, but acted upon by Customs after, the Act’s effective date. In Travenol Labs., Inc. v. United States, 118 F.3d 749. (Fed.Cir.1997), the Federal Circuit established a right to interest on all entries liquidated or reliquidated after the effective date of the Customs Modernization Act, regardless of whether the protests were filed prior to the Act’s effective date. See id. at 753. The Court vacated the stay in January of 1998. Defendant now seeks to amend its answer with defenses and counterclaims which are based on the above-mentioned contract of settlement and circumstances surrounding that contract and its negotiation.

Contentions of the PaRties

A. Defendant-Movant

Defendant contends in its Motion for Leave to File an Amended Answer and Counterclaims that when it answered the complaint in this action, its counsel was unaware of the contract of settlement between it and Dal-Tile, and due to the “pro forma” nature of the complaint, it did not investigate beyond the facial allegations of the claim.

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Cite This Page — Counsel Stack

Bluebook (online)
63 F. Supp. 2d 1341, 23 Ct. Int'l Trade 631, 23 C.I.T. 631, 1999 Ct. Intl. Trade LEXIS 88, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dal-tile-corp-v-united-states-cit-1999.