19 C.F.R. § 24.72
Claims; set-off
When an importer of record or other party has a judgment or other claim allowed by legal authority against the United States, and he is indebted to the United States, either as principal or surety, for an amount which is legally fixed and undisputed, the port director shall set off so much of the judgment or other claim as will equal the amount of the debt due the Government.
Notes of Decisions
Cited in 7
cases, 1981–2012 · leading case: Washington Int'l Ins. v. United States, 138 F. Supp. 2d 1314 (Ct. Intl. Trade 2001).
Washington Int'l Ins. v. United States, 138 F. Supp. 2d 1314 (Ct. Intl. Trade 2001). “Specifically, Washington International contends that the settlement order substantially and materially increased its risk by narrowing the circumstances in which the government would exercise its regulatory right to set-off under 19 C.F.R. § 24.72 (1994). 14 As a result of this…”
E.C. McAfee A/c Bristol Metal Indus. of Canada Ltd. v. The United States, 832 F.2d 152 (Fed. Cir. 1987). “19 C.F.R. § 24.72 (1987). Thus, the government asserts that we are faced with the legal issue of interpretation of the regulation.”
Nature's Farm Prods., Inc. v. United States, 648 F. Supp. 6 (Ct. Intl. Trade 1986). “The amount owed to the importer on that entry exceeded the duties it had to pay to start the action, and the court concluded that set-off pursuant to 19 C.F.R. § 24.72 should have been made when it reasonably could have been made, which was deemed prior to the date of…”
Hartford Fire Ins. v. United States, 2012 CIT 107 (Ct. Intl. Trade 2012). “Customs styles this claim as one for common law equitable subrogation, while Hartford in its response brief portrays the claim as one for setoff pursuant to 19 C.F.R. § 24.72 (2012). However styled, Hartford’s claim must fail because it can neither setoff nor subrogate funds…”
McAfee v. United States, 650 F. Supp. 1026 (Ct. Intl. Trade 1986). “19 CFR § 24.72 . It is usual for commercial importers to employ the services of customhouse brokers to make entry on their behalf.”
Dynasty Footwear v. United States, 551 F. Supp. 1138 (Ct. Intl. Trade 1982). “72 of the Customs Regulations, 19 C.F.R. § 24.72 (1981), which provides: When an importer of record or other party has a judgment or other claim allowed by legal authority against the United States, and he is indebted to the United States, either as principal or surety, for an…”
St. Paul Fire & Marine Ins. v. United States, 1 Ct. Int'l Trade 283 (Ct. Intl. Trade 1981). “72 of the Customs Regulations ( 19 CFR § 24.72 ) provides: ‘‘When an importer of record or ’ any other party has a judgment or other claim allowed by legal authority against the United States, and he is indebeted to the United States; either as principal or surety, for an amount…”
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