United States v. Valley Steel Products Co.

MEMORANDUM OPINION

TSOUCALAS, Judge:

Defendants, Valley Steel Products Company and Valley Industries, Inc. (collectively “Valley”), move to strike the Government’s request for relief and seek a determination in advance of trial that the Government may not recover a penalty greater than that which is reasonably calculated to make it whole.

The underlying action involves an attempt by the United States to recover approximately $13 million in civil penalties from defendants pursuant to section 592 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1592 (1988), for false and fraudulent statements,…