IN THE UNITED STATES BANKRUPTCY COURT...

IN THE UNITED STATES BANKRUPTCY COURT

FOR THE DISTRICT OF DELAWARE

In re )

)

SAAB CARS NORTH AMERICA, INC., ) No. 12-10344-CSS

)

Debtor. ) Chapter 11

)

) Jointly Administered

RESPONSE TO THE LIQUIDATION TRUSTEE’S

SECOND OMNIBUS OBJECTION TO CERTAIN CLAIMS

The United States of America, on behalf of U.S. Customs and Border Protection

(Customs), opposes the Liquidation Trustee’s Second Omnibus Objection To Certain Claims (the

Objection), Dkt. No. 787, to the extent the Objection seeks to deny the priority status of

Customs’ claim, Claim Number 965. The Objection should be overruled.

Background

The Debtor, a wholly-owned subsidiary of Sweden-based Saab Automobile, purchased

and imported to the United States certain Saab brand automobiles and automobile parts. See

Disclosure Statement, Dkt. No. 672. On January 30, 2012, (the Petition Date), certain

petitioning creditors filed in this Court an involuntary petition for relief under chapter 11 of the

Bankruptcy Code. Dkt. No. 1. This Court entered an Order for Relief under chapter 11 on

February 24, 2012. Dkt. No. 46. The Debtor has not operated its business since at least

February 24, 2012. Objection ¶ 10.

On July, 23 2012, Customs timely filed its Proof of Claim, Claim Number 43, asserting a

claim in the amount of $1,438,808.34, of which $ 38,808.34, plus unliquidated amounts, was

entitled to priority under 11 U.S.C. § 507(a)(8)(F). The $1,400,000 balance of the Customs

claim was liquidated damages assessed when the Debtors failed to file reconciliation documents

Case 12-10344-CSS Doc 833 Filed 09/12/13 Page 1 of 5

2

for certain entries of merchandise into the United States. The Debtor and Customs resolved all

liquidated damages claims – which Customs contended were administrative expense claims –

upon payment by the Debtor of $5,100 to Customs on or about May 6, 2013. Customs agreed to

amend its proof of claim, and the parties reserved all rights with respect to the priority portion of

Customs’ claim.

On or about July 1, 2013, Customs amended its proof of claim, Claim Number 965 (the

Customs Claim), asserting a priority claim of $40,076.87 under 11 U.S.C. § 507(a)(8)(F), plus

unliquidated or contingent amounts for certain unliquidated entries. A copy of Customs’

amended claim is attached as Exhibit 1. As set forth in the attachments to the amended proof of

claim, the priority portion of the Customs Claim arises from 30 bills for dumping duties, totaling

$26,337.04, and one debit voucher bill for $13,739.83. Ex. 1. All of the dumping duties arise

out of entries (1) made within one year before the Petition Date; (2) covered by entries liquidated

within one year before the Petition Date; or (3) covered by entries liquidated after the Petition

Date. Id. The debit voucher bill – a bill for unpaid customs duties that Customs issues when

there are insufficient funds in an importer’s account – arises out of four entries made on January

24, 2012, less than a week before the Petition Date. Id.

Discussion

The Liquidation Trustee’s sole ground for his Objection is that between the date of the

Order for Relief and the Claims Bar Date, September 14, 2012, “the Debtor was no longer

operating its business and, thus, could not have incurred these classes of claims.” Objection

¶ 15. The Liquidation Trustee further avers that “the Debtor’s books and records do not reflect

the Claims . . . as they have been classified.” Declaration of Edward T. Gavin ¶ 6, attached as

Exhibit B to the Objection. The Liquidation Trustee’s asserted ground for objecting to the


3

claim is incorrect, and his factual averment is insufficient to overcome the prima facie validity

of the Customs Claim as filed. Accordingly, the Objection must be overruled.

1. In general, all merchandise imported into the United States is required to be

“entered.” See 19 C.F.R. § 141.4; see generally 19 C.F.R. Parts 141 through 145. Customs

must “liquidate” each entry of merchandise. See 19 U.S.C. §§ 1500-01, 1504; see also 19

C.F.R. Part 159. “Liquidation” means the final computation or ascertainment of duties on

entries. 19 C.F.R. § 159.1. Taxes and charges are also computed and ascertained at the time of

liquidation. See, e.g., 19 U.S.C. § 1514(a)(3).

Section 507(a)(8)(F) of the Bankruptcy Code provides that “allowed unsecured claims of

governmental units” are entitled to priority to the extent such claims are for customs duties

“arising out of the importation of merchandise” “entered for consumption within one year

before the date of the filing of the petition” or “covered by an entry liquidated or reliquidated

within one year before the date of the filing of the petition.” 11 U.S.C. § 507(a)(8)(F)(i)-(ii).

Nothing in section 507(a)(8)(F) precludes priority attaching to a claim for customs duties

merely because “the Debtor was no longer operating its business.” Indeed, where, as here, the

Debtor was operating its business, i.e., importing automobiles and automobile parts, within a

year of the Petition Date, the Debtor will necessarily incur priority customs claims. And since

priority attaches to duties arising from entries covered by liquidations within one year of the

Petition Date, priority claims for customs duties can arise well after the Debtor ceases importing

merchandise.

Here, the Debtor continued to enter merchandise for consumption as late as January 24,

2012, less than a week before the Petition Date. Ex. 1. Because the Debtor did not have

sufficient funds to cover the duties arising from entries made that day, Customs issued a debit


4

voucher on March 16, 2012. Id. Furthermore, the Debtor incurred dumping duties on entries

covered by liquidations from December 23, 2011, through May 24, 2013. Id. These duties are

entitled to priority under section 507(a)(8)(F), and that priority has nothing to do with the

Debtor’s operations following the Order for the Relief.

2. Bankruptcy Rule 3001(f) provides that a properly executed and filed proof of claim

“shall constitute prima facie evidence of the validity and amount of the claim.” Fed. R. Bankr.

P. 3001(f). Once the proof of claim is filed, “[t]he burden of going forward shifts to the

objector to produce evidence sufficient to negate the prima facie validity of the filed claim,”

that is, “evidence which, if believed, would refute at least one of the allegations that is essential

to the claim’s legal sufficiency.” In re Allegheny Int’l, Inc., 954 F.2d 167, 173 (3d Cir. 1992).

Customs has timely and properly asserted priority claims for entries made or liquidated

within the priority period proscribed by section 507(a)(8)(F). The Liquidation Trustee has put

forward no evidence disputing the amounts, the dates of entry, or the liquidation dates. In short,

he has produced no evidence to contravene the prima facie validity of the Customs Claim as

filed. Instead, he has merely stated that the Debtor’s books and records do not reflect the claim

as a priority claim. But nothing in his Objection or supporting declaration establishes the

accuracy of the Debtor’s books and records or whether the books and records contain any

information relating to the entries and duties giving rise to the Customs Claim. That is, the

Liquidating Trustee has produced no evidence that the Debtor’s books and records contain any

information bearing on the priority status of the Customs Claim. Thus, the Liquidating Trustee

has failed to rebut the prima facie validity of the Customs Claim.

//

//


5

Conclusion

The Liquidation Trustee’s Objection to priority treatment of the Customs Claim should be

overruled.

Dated: September 12, 2013 Respectfully submitted,

STUART F. DELERY

Assistant Attorney General

/s/ Charles E. Canter

J. CHRISTOPHER KOHN

TRACY J. WHITAKER

CHARLES E. CANTER

U.S. Department of Justice

Civil Division

1100 L Street NW, Room 10006

Washington, DC 20005

T: (202) 616-2236

F: (202) 307-0494

[email protected]

Attorneys for the United States of America


mailto:[email protected]

B JO (Official Form 10) fl2/I 1' FIRST AMENDED

UNITED STATES BANKRUPTCY COURT DISTRICT OF Delaware V> ..... PROO!WF Cl;IiM

Name of Debtor: Case Number: S!t ~ frl ?<

Saab Cars North America, Inc. 12-10344 (CSS) ~ I ~ ..,, --< :;::: ~ § NOTE: Do not UJ"e this form to make a claim for an admlnfstrativ11 expense that arf~es after the bankruptcy filing. You g l"1 - 0 mct)ljile a request for p(lyment of an administrative exP,<ms11 according tol J U.S.C. § 503, c::. -'.:!, ..

Name of Creditor (die person or other entity to whom the debtor owes money or property): - -U.S. Customs and Border Protection ~/C. c> c::> ,·' . COURT US .... NLY Name and address where noticos should be sent: U.S. Customs and Border Protection 1!l Check ci1is box lfthis claim amends a

Attn: Revenue Division, Banl<ruptcy Team prev!ously filed clatm.

6650 Telecom Dr., Suite 100 Court Claim Number: 43 (/fknawn)

Telephone number: email: lndlanapolls, IN 46278 (1) 1-800-743-3333(relay); (2) 317-298-1501 Filed an: Jul~ 23, 2012 Name arid address wl1ere payment should be sent (if~g~B'f§1f~~B"fbF DELAWARE LI Check this box if you are awafe'that

anyone else hns filed a proof of claim SAAB CARS NORTH AMERICA, INC. relating to Utis claim, Attach copy of CHAPTER 11 CASE NO. 12-10344 (CSS) statement giving particulars,

Telephone number: email: CLAIM NUMBER: 00965

I. Amouut of Claim as of))ate Cuse Flied: $ " + I corn1ngent

If till or part of the clalm ls secured, complete item 4.

If.all or part of the claim is entitled to priority, complete item S.

0 Check this box if the claim includes interest or other charn:es in addition to the nrincipal amount of the claim. Attach a statement that Itemizes interest or chani:es,

" Basis rarclalm: Dumping duties, debit voucher, interest and unllguidated/contingent duties, fees and other charges (See lnstruction #2) ·

.... -

3, Last four digit~ of any number 3a. Debtor DlRY have scheduled accou11.t u: 3b, Uniform Claim Identifier (opti~nal): by whiell creditor Identifies debtor~

$1,425,036.00 JL .JL-2. J2. (See instruction #3al

7Seeti1Stnlctr0rlfiihl __________________ ,___,

Amount of arrenrRge and other charges, as oftbe thue e11se was filed, 4. Secured Claim (See instruction #4) included in secured claim, lfany: Check tht1 appropriate box !fthe claim is secured by n iien on property or a right of setoff, attach rec1uired redacted documents, and provide the requested information. $

Nature ofproperty or !'ight of sctoff: OReal Estate OMotor Vehicle CJ Other Bn$is for perfection: Describe:

Value of Properly:$ Amount of Secured Claim: s

Annual lnterC$f Rnte ___ o/o OFixed or CJVatJable Amount Unsecured: $

(when case was filed)

5. Amount ofCh1h11 En ti tied to Priority under 11 U.S,C. §507(11). If a11y part oftlte claim fall~ into 011e of1he tollowlug categories, cheek tile box specifying thi! prlotlly and state tile amount.

LI Domestlcsupportobllgatlous under I I CJ Wages, salaries, or commissions (up to $11,725*) CJ Contributions to an U.S.C, §50'/(a)(l)(A) ar (•)(l)(B), earned wJthin 180 days before lhe cilSe was filed or the employee benefit plan~

debtor's business ceased, whichever Is ei1rlier- 11 U.S.C, §507 (a)(S). 11 U.S.C, §507 (a)(4). Ainov.nt entitled 1o ptlorlly:

0 Up to $2,600-t of deposits toward ~ 1'exes or penaltfos owed to governmental units - CJ Other - Specify $_40 076.87 + pun;:hase, lease, or rental of property or I IU.S,C. §507 (•)(8). applicable paragraph of unliq/contingent services for personal, family, or household 11 U.S.C, §507 (a)LJ. use ... 11 U$,C. §507 (a)(?).

*Amounts are subject lo a<fju,1tment on 411/ 13 and ev1uy 3 years thereafler with respecr to ca.ses commen"ed on or qfter the date of a4fu.rtmf!nt.

6. Credits, The amount of all payments on this claim has been credited for the purpose of making this proof of claim. (See instruotion#6) Plo-=i<>a --~ statement lah1:1led Attachment A.

129300965001

Case 12-10344-CSS Doc 833-1 Filed 09/12/13 Page 1 of 9

B 10 (Official Fonn \0) f12/l l) 2

7. Documents: Attached are redacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements. If the claim is secured, box 4 has been completed, and redacted copies of documents providing evidence of perfection of a security interest are attached, (See instruction #7, and the definition of "redacted".)

DO NOT SEND ORIGINAL DOCUMENTS. ATI'ACHED DOCUMENTS MAY BE DESTROYED AFTER SCANNING.

If the documents are not available, please explain:

8, Signature: (See instruction #8)

Check the appropriate box.

"t/J I am the creditor. LJ I am the creditor's authorized agent. (Attach copy of power of attorney, if any.)

0 I am the trustee, or the debtor, or their authorized agent.

CJ I am a guarantor, surety, indorser. or other codebtor, (See Bankruptcy Rule 3005.)

(See Bankruptcy Rule 3004.)

I declare un~r .prty of perjury that the infonnation provided in this claim is true and correct to the best of my knowledge, infonnation, and reason a. ble belief.

Print Nae'~ Horn HlJU ~ (c '))ru')) Title: J"Chlef Debt Collect!on Section fu:-n ( \ ~ (:J) fi~ ~ U (£ ~ Compan .. ! ! S C115toms and Border Protectjon ~~ _/.:!.. . Address and telephone number (if different from notice address above): "(~S'°ig~n"at~ur~ef') ~=~~-~-rr-f-----,(D"a-,t'"'e)c-------

Teleohone number;·~ ... I-"' 1 '1-44R4 email: Pen(lltyfor presentfngfrai+dulent claim: fine of up to .$500,000 or 1mpnsonment for up to 5 years, or both. 18 U.S.C. §§ 152 and 357\,

INSTRUCTIONS FOR PROOF OF CLAIM FORM The Instructions and definitions below are general explanations of the law. Jn certain ctrcwnstances, such as bankruptcy cases notfiltidvoluntarilyby the debtor,

exceptions to these general rules may apply. Items to be comnleted in Proof of Claim form

Court, Name of Debtor, and Case Number. Fill in the federal judicial district in which the bankruptcy case was filed (for example, Central District of California), the debtor's full name, and the case 'number, If tho creditor received a notice of the case from the bankruptcy comt, all of this informatio11. is at the top ofthe notice.

Creditor's Name and Address: Fill in the name of the person ·or entity asserting a claim and the name and address of the person who should receive notices issued during the bankruptcy case_ A separate space is provided for the payment address if it differs from the notice address. The creditor has a continuing obligation to keep the court infonned of its current address. See Federal Rule of Bankruptcy Procedure (FRBP) 2002(g).

1. Amount of Claim as of Date Case Filed: State the total amount owed to the creditor on the date of the bankruptcy filing, Follow the instructions concernlng whether to complete items 4 and 5. Check the box if interest or other charges are included in the claim.

2. Basis for Claim: State the type of debt or how it was incurred. Examples include goods sold, money loaned, services performed, personal injury/wrongful death, car loan, mortgage note, and credit card. If the claim is based on delivering health care goods or services, limit the disclosure of the goods or services so as to avoid embarrassment or the disclosure of confidential health care informatlon, You may be required to provide additional disclosure if an interested party objects to the claim.

3. Last Four Digits of Any Number by Which Creditor Identifies Debtor: State only the last four digits of tho debtor's account or other number used by the creditor to identify the debtor.

3a. Debtor May Have Scheduled Account As: Report a change in the creditor's name, a transferred claim, or any other infonnation that clarifies a difference between this proof of claim and the claim as scheduled by the debtor.

3b. Uniform Claim Identifier: If you use 11 unifonn claim identifier, you may report It here, A unifonn claim identifier is an optional 24·character identifier that certain large creditors use to facilitate electronic payment in chapter 13 cases.

4. Secured Claim~ Check whether the claim is fully or partially secured. Skip this section if the claim is entirely unsecured. (See Definitions.) If the claim is secured, check the box for the naiurn am.I value ofprop~ily thal .SC\;Ure.s the claim, attach copies oflien documentation, and state, as of the date of the bankruptcy filing, the annual interest rate (and whether it ls fixed or variable), and the amount past due on the claim.

S. Amount of Claim Entitled to l'rlorfty Under 11 U.S.C. §507(a). If any portion of the clatm falls into any category shown, check the appropriate box( es) and state the amount entitled to priority. (See Definitions.) A claim may be partly priority and partly non-priority, For example, in some of the categories, the law limits the amount entitled to priority.

6, Credits: An authorized signature on this proof of claim serves as an acknowledgment that when calculating the runount ofthc claim, the creditor gave the debtor credit for any payments received toward the debt.

7. Documents: Attach redacted copies of any documents that show the debt exists and a lien secures the debt. You must also attach copies of documents that evidence perfection of any security interest. You may also attach a summary in additlon to the documents themselves. FRBP 3001(c) and (d). If the claim is based on delivering health care goods or services, limit disclosing confidential health care information. Do not send original documents, as attachments may be destroyed after scanning,

8. Date and Sig11ature: The individual completing this proof of claim must sign and date it. FRBP 9011. If the claim is filed electronically, FRBP 5005(a)(2) authorizes courts to establish local rules specifying what constitutes a signature, If you sign this form, you declare under penalty of perjury that the information provided is true and correct to the best of your knowledge, infonnation, and reasonable belief. Your signature is also a certification that the claim meets the requirements of FRBP 90ll(b). Whether the claim is flied electronically or in person1 if your name is on the signature line, you are responsible for the declaratibn. Print the name and title, if any, of the creditor or other person authorized to file this claim. State the filer's address and telephone number if it differs from the address given on the top of the form for purposes of receiving notices. If the claim is fited by an authorized agent, attach a complete copy of any power of attorney, and provide both die name of the individual filing the claim and the name of the agent. If the authorized agent is a servicer, identify the corporate servicer as the company. Criminal penalties apply for making a false statement on a proof of claim,


Attachment A

This claim reflects the known liability of the debtor to this agency of the United States. The United States reserves the right to amend this claim to assert subsequently discovered liabilities. This agency holds subject to setoff against this claim a debt owed to the debtor of $0.00 . The identification of any sums held subject to setoff is without prejudice to any other right under 11 U.S.C. § 553 to set off, against this claim, debts owed to debtor by this or any other federal agency.


SUMMARY SHEET - PROOF OF CLAIM U.S. BANKRUPTCY COURT - DISTRICT OF DELAWARE

Debtor: Saab Cars North America, Inc. -----------~---~

The claim(s) for this debtor consist of:

SECURED

Supplemental duty bills

lnspectional charges Debit Vouchers

Fines & Penalties

other:

TOTAL

UNSECURED NON-PRIORITY

Supplemental duty bills lnspectional charges

Debit Vouchers Liquidated Damages

other:

TOTAL

PRIORITY

Dumping duty bills

lnspectional charges

Debit Vouchers

Fines & Penalties other:

TOTAL

GRAND TOTAL

Case No: -----"'1~2-_:.1.:..03'--4'"'4_,(.:..C.:..SS"")'-----

AMOUNT

$0.00

$0.00

$26,337.04

$13,739.83

$40,076.87 + unliq/contingent

$40,076.87 + unliq/contingent


11 - - I J . -- ... - _______ ,I_

Saab Cars North America, Inc. Case No.1_2-10344 (CSS)

:;-- ' -PRIORITY

Dumping Duties

'' - I "i - Interest Bill Number Entry Number · Entry Date ii Liquidation Date • I Duty Due , I Due Total Due

:;~:~:;~ ·

1

1 ~~::ii~~i~~~ [: ~~;:: T~: ;Kw_ I 1 g:~ ~t;~l~ H ~~~~6~ i 1 :~::~ ! : ~~i~~ :~~:~:;~ .1 004-55352682 i• M~ii~-~12~~JQ 1 !--~:~~~:~~H-~11-$3~~~~-~§11- ${~~:~~ 1~--~4~t~~{ 45946475 : 004-55574541 I April 30,2010 l _Dec23_._2011 ,1 ~5_._2_7_7_.Q8_: IP_445.7~J __ $5_._722_.82

:;~:~:;~ .'~~::;;~:~~~:I. ~~~1h2~~·2~~6° :1 _g:~;t~~li.I_ $41~~~6~[L $3;~:;~~1_$~.~~~:~i 45946478 004-55699181 i April 28, 2010 :

1

Dec 23, 2011 1

;. $309.49 I, $2_6.29 1 : $335.78 459464 79 • ' 004-55446823 [, April 8, 201 0 1J .. [)E)cJ:)._2_Q_11___Li-~1,_1__0_2,89_ 1~ ___ $98.85 Li __ J 1,?_D1, 74_ 45946480 004-55438432 :I March25,2010

1

! Dec23,2011_ ji $2_09.161; $19,43,j $228.59

:;~:~:~~ : ~~::;;;n~~~ +-- taPrg~-~i~~~ 0 -il g:~ ~~'. ~~;; :J H $'JJ~_~:~l1-;---$3~;:~~- ,i '' $±.~~;:~~ 45970808 004-55386953 -: March 31,201() __ [1 Feb 03, 2_01? _ 1 __ $93_3,06 ! ' ~~-20Jj_ ji~9_5.26_ 45970809 . • 004-55352435 1 April 13, 2010 1 ·

1

. Feb 03, 2012 1, _ $932.41 I $62.38 11

$994.79 _ 45970810 · :, 004-55345207·.1

1 March._3_1., 2 ... 0. 1o • Feb 03, 2012 ' $473.42 · $32.39 · $505.81

45970311 004-55318568 April 19, 2010 '!-F'eiJ03,:Zof2 ' $783.57, -$51.87'! $835.44 45970812 004-55422691 April 6, 2010 Feb 03, 2012 $777.66 ·: $52.66 -1 $830.32 46369710 004-56907534 •: September 21, 2ofo March i:2-M3- --$68.33 i --- $i3o~r- $72.49 46369711 . 004-55906479 , June 7, 201 o ,,_March 1, 2013 _ __164.21 : $4.1_6__)_ _ $67_.58_ 46384536 004-56685478. August 25, 2010 ' March 22, 2013 $65.86:: $3.37 ! $69.26 46384537 004-56991975 . September 8, 2010 · March 22, ?013 : ___ Jf3_8_}3 1]_ j3_AOJ __ ~71.6~

:i~~iin . ~~::~~~;~~~: : i -~~~~~~ ~;'.~~{\ . J_Mt~i~~.22;~i 3 Jj _ $~~~:~~ (! __ J~~~ it=-:)J~~'.~~ 46393919 ~~::~~~~~;~; ; I D~~~~:;~ ~2~~~0 l]~-~~~:: ;J~1_~_' 1 _····· ~~~~~J:~ .. Jtbl ! - _J;~:~~ .. 46393920 004-59059580 I April 11,~011 '~- Apri15,2013 ii- ~_?QZ.2_6_1:- ~~-7_7i: $211.48

:~~:~~~~ . ~~::;~~~~~6~ I o~:!~h5}~9~~6; a-:i-~~~:: i~J%H :1~ $_$~~i~tn ···-·- ~i:~~ lj _i~i1:~-~ 46419236 : 004:58206133 '\ Januar_)l7_._2__Q1_1 __ ,!__IV1'31'.1()._2_013 __ 1J _ ~1_3_6.0!l__i.:_ __ ___15.22 ii- $141.30 46430145, 004-55681007 ,

1 May26, 2010 ,: 1V1ay24,2013 ii $64.21 'i $4.111! $68.32

Total (Dump ng Duties)= . 1 . : • 1 ' $26,337.04


Saab Cars North America, Inc. Case No.12-10344 (CSS)

. I. ·- -- ,_, PRIORITY

: .. I : ... . ..

Debit Vouchers

--n

"

. ;J.

.. - Tf -- -

ii I i

Debit Debit Voucher Amount i r i I Voucher Bill 1 Bill Date Entry Number Entry Date Dishonored I; Interest Due 1 1 Total Due

Number ~----~ ------ ,_ ____ ..... i I per Entry I l i ,_I ___ __,

90362845 ' March 16, 2012 I 004-62125394 Jan 24, 2012 j' $2,401.0311

$_5.32 [: 004-62125428 Jan 24, 2012

1• $1,634.11 i $3.62 .I

004-62125485. Jan 24, 2012 1

$5,193.10 I $11.51 _,_·1

004-62131517 Jan 24, 2012 I $4,481.21 ' $9.93 1

_

$13,709.45 ' $30.38 i [ $13,739.83 Total (Debit Voucher) =


! i " Saab Cars North America, Inc.

Case No. 12-10344 (CSS) : i

UNLIQUIDATED ENTRIES . :

------ -- ----- - - ---·- -- -····

. There are 112 unliquidatedpre~pe_titi()n_Em!rie~w_l1ic_ht11ayliq~idatewith_duty, fees,()r_()th."'-'charges due to U.S. Custonis and B.order Pro_tection per 19 c, F:R.j_ 159,1t11ru 159.58.

'i I .1

Entry Number Entry Date Port of Entry

1. 004-56962562 2 004-55307603

- ---- --- --

3 004-55468645 4 004-55556761 5 004-55457754 6 004-55763771

-- - - ----------------

7 004-55554881 8 004-55814954 9 004-55815019

10 004-55568246 11 004-55687921 12 004-55905042

September 8, 2010 __ ] 1

Ell11fal_Q:_N_i_ai;i~_n:ifa~ l'J'(

M:~~~)8'.~~~l i1 _ ~~'Wf~~&~~~6~~~~-~~ _ April6, ?Q1Q I ! t-JE:vv_Y()B_K/NE\1\ffl.BI< AREA_

~:~ 1: §616 1 i ~Etv~§~~~~~~~~ ~:~~ --·-·--·-·-·-··---· --·--·-· -----------,-1------------- ··---May 7, 2010 : • NEW YORK/NEWARK AREA j\fa'Y-8, iow- -- :1- NEW YORKJN EWARKAREA -- --- ------ - -- - I , . - --- ------ ____ .. __ . -- ·----------May 8, 2010 i I NEW YORK/NE_\J\fA_Rl<_A_R.E/\

_May 13, 201Q_ __ J1 ___ NE_'N YQ_F<K/f\JEW/\Bf<_i\R.f:A _

May 13, 2010 I• NEW YORK/NEWARK AREA --------------------- -- -l-t- - ---------------------------- --·-·-. ---·-----····

May 19, 2010 I Nf:W YORK/NEWARK AREA 13 004-55931733 May 21, 2010 NEW YORK/NEWARK ARf:A 14 004-56080555 May 28, 2010 , , NEW YORK/NEWARK A_RE_A_ 15 004-556877 49 June 1, 2010 NEW YORK/N§\IV/\R.K_AR_EA 16 004-55834010 J_Llne 1, 2010 l'l_f:\IV'_'(ORK/l\J_f:WAR_I< A_F<E:_A_ __ _ 17 004-55906347 18 004-56160704

_June 4:, ?Q1Q __ ,~ ____ NEW YORKIJ'IE\llf_ARK /\Bf:f'._ June 6, 2010 ' NEW YORK/l\JEWARK /\f3.§.A

19 004-56235134 20' 004-56274778 21 · 004-56314665 22! 004-56413715 I

23, 004-56354653 ------. ----

24: 004-56544501 25: 004-56544 733

' 26 004-56684539 27.

---------------

004-56893106 28 1

---· - - ---

' 004-56907005

29, 004-56907575 ' 30 004-57007805

31· 004-57009009 32 004-56833060

_ _J_Un(l 28,201_Q__ :.1_ NE:_\j\/Y_QRK/N_E:\llf_l\_F<f</\13E:A July 1,20'1_0 ____ _1_: __ Nf:W YORK/NEWARK AREA ..... .

, i J_llly 9, 2010 _____ u NEW YORK/NEWARK A_F<EA __ ._

'1 ;i~~f13z.2~~fo- H---~~~ ~g:~~~w~~~ ~~~~----·-:J - - Augus\16,26-10- 'T ___ N_E_W-YO_R_K/_NEWA-RK-AREA- -

Ii - ~H~~!f~~'.-~~11---~i-···. ~g~-fg~~~~~;~~{~~f --Ji_ September21;"2010 ___ 1 _ NEWYORK/NEWARKAREA i: September 2{2ofo ! i NEW YORK/NEWARK AREA

September2T2ofo - :- NEWYORKiNEWARK AREA . September28-;2o10 'i NEW YORK/NEWARK AREA

- ---· '' .. ,- ... -·-·-·---· .. --··-----------··-----· -----11

September 28, 2010 ; NEW YORK/NEWARK AREA - October ( 201 o ' NEW YORK/NEWARK !\fl.EA

33 004-57284 735 October 5, 2010 NEW YORK/NEWf\f<f<A_REA 34 004-57286391 October 6, 2010 Nf:VY_ YOF{K/[\j_E:V\f/\BK Af<E:_A 35, 004-57046548 Oc;tober 7, 2010 NEW YORK/NEWARK AREA 36 004-57046852 October 7, 2010 NEW YORK/NEWARK f'\REA 37 004-57104990 October 13, 201 O Ni=_vv YOR,f</[\j_E:_\f\//\BI< /\f<_E:A_ 38 004-57362531 October 15, 2010 NEW Y_QRK/[\jE\JVA£'f< /\f<f:A__ 39 004-57393106 October 18, 2010 NEW YORK/NEWARK AREA 40 004-57047280 October26,261() NEWYORKJNEWARK AREA--


I Entry Number · I Entry Date Port of Entry

41,___0_0_4--5-7-1-84_0_5_9--:~11 --0-c-to-b-er_2_1_,-20_1_0 __

42 004-57184570 1

October 21, 201 O NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA 43 004-57320398 i November 1, 2010

44 004-57321628 November 2, 2010 45 004-57374114 November 8, 2010 46 004-57525103 November 8, 2010 47 004-57624997 November 8, 2010 48 004-57704732 November 15, 2010 49 004-57367282 November 16, 201 O 50' 004-57548378 November 22, 2010 51: 004-57629285 November 29, 2010 52 004-57690360 November 29, 201 O 53 004-57765808 December 14, 2010

I

! i

: i 54 004-57766517 December 14, 2010 55 004-57766756 December 1~, 2Q10 56, 004-57854263 December :z_o, 2010 57 1 004-57855146 Dec<:J~ber 20, 201 O 58, 004-57954642 December 20, ~01 O

- - --- --- - -- ·- -- -NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA - --- ---

NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA

-- --- -------·------·--·--- . ------ --·------NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA

59 ! 004-57959997 December 20, 2_010 _ I - NEW Y'-oR-KiNEWARkAREA

NEW YO-RKlNEWARK AREA - ------------------------· -- -···

60 1 004-57824100 ' January 5, 2011 611 004-58206133 J_anuary 7,2_011 62 004-58279700 January 17, 2011 63. 004-58199106 January 25, 2011 64 004-58417995 January 31, 2011 65 004-58454824 February 3, 2011 66 004-58523966 February 11, 2011 67 004-58373321 March 2, 2011 68 004-58714565 March 16, 2011 69 004-58816659 March 16, 2011 70 004-58500527 March 23, 2011 71 004-59020087 AprH6, 2011 72 004-59089306 ! April 13, 2011 73. 004-59109526 , j April 15,:1_011 7 4 i 004-59139804 April 19,_2011 75 004-59288676 May5, 2011 76

1

004-59430260 _llAay ~o. 2011 _ 77 004-59471058 May 2!),_2011 78; 004-59482436 May 26, 2_0_11 79 i 004-59722237 ~un_e_10, 2011 80 004-59723045 June '1(),2011 81 . 004-59818258 June 21, 2011 82 004-59644472 June 23, 2011 83 004-59944971 Jlilj5, 2611 84 I 004-59929782 July 8, 2011 85 004-60009848 July_12, 2011 86 004-60159460 July 27, 2011 87 004-60188766 July 29, 2011 88 004-60650500 August 16, 2011 89. 004-60632045 Au ust 18, 2011

'

! ' Ii

NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA ------ ·-·-·- •-.--- -----

NEW YORK/NEWARK AREA NEW yoR.klNEWARK AREA NEW voR.KJf\JEWARKAREANEW YORKlf\JE:WARK AREA NEW YORK/NEWARK AREA NEW YORl<iNEWARk AREA NEW YORklNEWARK AREA NEW YORK/NEWARK AREA

---- -- -- -- - -- ----

NEW YORK/NEWARK AREA ---- --- ------

NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA

- -- - ----- --- - --- ---- -

· l': - -~g~~g~~~~~~~~-~~~~----Ii-- ------------------------ -·----- ------ -i, Nf:W YORK/Nf:W_Af{K AREA 1 · NEW YORK/NEWARK AREA 11 --------------------- ------

Ii- ~g~ ~§~~~f~~~~-~~g~ I! l\JE:wYoR:Klr\JE:W.A.R.R AREA -11- ----------- -- ----- ----------

1 f'.Jf:VV YORKl1'JEWJl-f{K Af{EA _ !1 __ N_(O\/ll'(Qf<l</N_E:\/11/\RK_l\_B.§:i\

- -1 i -~~~~~~~~~~~~~ ~~~~ -l j NEW YORKjNE\JVARK j\REA 1: NEW YORK/NEWARK AREA ~-! ------ "----- ----- -- ---- - --

NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA NEW YORK/NEWARK AREA


Entry Number Entry Date Port of Entry

90 004-60680531 August 19, 2011 NEW YORK/NEWARK AREA -------·-- --- - ------------------ - -·----- ..

91 004-61216400 September 9, 2011 NEW YORK/NEWARK AREA - - - - - --- ----

92 004-61268872 September 15, 2011 Ii NEW YORK/NEWARK AREA i ! - --- ----- ------- --------------

93 004-61812091 December ~6, 2011 NEW YORK/NEWARK AREA _ .! I --· -- --·------ ---- - ---·-----······-·- . ·---94 004-62009390 January 1~2012 ii NEW YORK/NEWARK AREA

. - ---- - - ----- ------ -

95. 004-55444455 May 6, 2010 LOS ANGE_LES, gA 96 004-55681007 May 26, 2010

! LOS ANGELES, CA

97 004-55685768 May 26, 2010 LOS ANGELES, cA 98 004-56241983 June 23, 201 O LOS ANGELES, CA 99 004-56325570 June 24, 201 O LOS ANGELES, CA

100 004-56314699 July1,2010 LOS ANGELES, CA 101 004-55930339 July 2, 2010 LOS ANGELES, CA 102 004-56109917 July 7, 201 O LOS ANGELES, CA 103 004-56182211 July 7, 2010 LOS ANGELES, CA 104 004-56554625 August 26, _201 0 _ LOS ANGELES, CA 105 004-56894922 September 8, 201 O LOS ANGELES, CA 106 004-56834167 September 28, 201 O LOS ANGELES, Cfa. __ 107 004-56906494 September 30,201 O LOS ANGELES, CA 108 004-57045987 October 22, 2010 ___ LOE)AN_(3ELES, Ci' __ 109 004-55814897 i Ma_y 8, 2010 ___ ____ h_o_s_Angele_s lnt'l_l\irJJort, Q_A 110 004-55835017

! !

fv1ay 11, ~Q19 Lo~Ange~es Int'! )\il]JortL(:_I\ _ 111 004-55935023 May 21, 2010 [_os Angeles Int'! Airport, CA 112 004-56116086 June1,2010 Los An eles Int'! Airport, CA


IN THE UNITED STATES BANKRUPTCY COURT

FOR THE DISTRICT OF DELAWARE

In re )

)

SAAB CARS NORTH AMERICA, INC., ) No. 12-10344-CSS

)

Debtor. ) Chapter 11

)

) Jointly Administered

CERTIFICATE OF SERVICE

I certify that on September 12, 2013, a copy of the attached Response To The

Liquidation Trustee’s Second Omnibus Objection To Certain Claims was electronically

served on counsel for the Liquidation Trustee via the Court’s CM/ECF system and by email

addressed to [email protected] and [email protected]. I further certify that on

September 12, 2013, copy of the same was shipped via FedEx to the following addresses:

Eric Snyder

Jessica Taran

WILK AUSLANDER LLP

1515 Broadway –43rd Floor

New York, New York 10036

Christopher A. Ward

Shanti Katona

POLSINELLI PC

222 Delaware Avenue, Suite 1101

Wilmington, Delaware 19801

Dated: September 12, 2013 /s/ Charles E. Canter

CHARLES E. CANTER

Attorney for the United States of America




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