Maricultura Del Norte, S. De R.L. De C.V. v. Worldbusiness Capital, Inc.

Background

The order addressed the Customs Fee portion of an amended judgment. Servax Bleu, S. de R.L. de C.V. sought a turnover order and writ of execution for the unpaid balance. Umami Sustainable Seafood, Inc., the judgment debtor, had asked the court to reduce the judgment by several amounts, including a $750,000 tax assessment owed by Maricultura Del Norte, S. de R.L. de C.V. to the Mexican Tax Authority and $174,759.99 in related prejudgment interest.

A Mexican Administrative Court nullified the Customs Fee on June 28, 2019. But the court previously found that Umami had not provided sufficiently convincing evidence that the tax could no longer be imposed, while Servax’s evidence also did not establish whether a reassessment might occur. The court therefore held Umami’s request concerning the Customs Fee in abeyance and gave the parties ten business days to provide evidence showing either that the tax had been reimposed or that it had been permanently vacated and could not be reimposed under Mexican law.

Ruling

Servax stipulated that it had no evidence or information indicating that Mexican tax authorities had restarted the assessment of customs penalties against Maricultura. The court consequently ruled that Servax was entitled to the amended judgment minus the settlement between Servax and Worldbusiness and minus the Customs Fee, plus associated interest. Because Maricultura had never paid any part of the Customs Fee, Servax was not entitled to interest on that fee that accrued before its vacatur. The order was issued by McMahon, C.J.