United States v. Katherine J. Segall, A/k/a: Katherine J. Coady

Katherine J. Segall appeals her conviction on three counts of making false statements in a matter within the jurisdiction of the United States Customs Service in violation of 18 U.S.C. § 1001 . We have jurisdiction under 28 U.S.C. § 1291 and we affirm.

FACTS AND PROCEEDINGS

Segall was a customs broker in San Diego, California, licensed under 19 C.F.R. § 111 to transact business on behalf of importers. During 1983 and 1984, Segall imported cement into the United States from Mexico for Cementos De Guadalajara, S.A., a Mexican corporation. The United States Department of Commerce made a preliminary determination that the price of the cement was being subsidized, and imposed $164,839.27 in countervailing duties upon Cementos to offset the subsidies. Ce-mentos paid the duties to the United States Customs Service through Segall, its broker.

In December 1985, the International Trade Administration of the Department of Commerce determined that Cementos was entitled to a refund of the countervailing duties. On February 28, 1986, Customs liquidated the applicable Cementos entries that had been assessed duties and directed that 680 separate refund checks, totaling $173,386.78, be sent to…