Legal Opinion
Carlingswitch, Inc. v. United States
United States Court of International Trade
Decided February 15, 1983No. Court 81-7-00903PublishedCited by 8 opinions
1Opinion of the Court
Opinion and Order
MALETZ, Senior Judge:
In this action plaintiff seeks to recover $91,992.35 which it voluntarily tendered to the Customs Service during a penalty investigation conducted under 19 U.S.C. § 1592 (1970). That investigation involved an alleged understatement by plaintiff of the value of certain shipments of switches, indicator lights and related products. Before the court is the Government’s motion to dismiss for failure to state a claim upon which relief can be granted or, alternatively, for summary judgment. Plaintiff has cross-moved for summary judgment.
This very controversy was…
2Cases cited11 opinions
- Califano v. SandersSupreme Court of the United States · 1977
- Montgomery Ward & Co. v. Zenith Radio Corp.Court of Customs and Patent Appeals · 1982
- Gulf Oil Corporation v. Lone Star Producing CompanyCourt of Appeals for the Fifth Circuit · 1963
- United States v. EdmonstonSupreme Court of the United States · 1901
- Carlingswitch v. United StatesCourt of Customs and Patent Appeals · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Lowa, Ltd. v. United StatesUnited States Court of International Trade · 1983
- Vivitar Corp. v. United StatesUnited States Court of International Trade · 1984
- ITT SEMICONDUCTORS v. United StatesUnited States Court of International Trade · 1983
- Tikal Distributing Corp. v. United StatesUnited States Court of International Trade · 1997
- Carlingswitch, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1983
3 more not listed; retrieve them via the Exa API.