United States v. National Semiconductor Corp.

OPINION AND ORDER

MUSGRAVE, Judge:

National Semiconductor Corporation (“NSC”) undervaluations certain integrated circuits and micro-assemblies imported between 1993 and 2000. The undevaluations resulted in $948,159.13 in unpaid merchandise processing fees and were due to erroneous statements on entry documents. NSC reported the matters to the United States Bureau of Customs and Border Protection (“Customs”) via two voluntary prior disclosures. After determining that NSC’s conduct had been negligent, which NSC does not here dispute, Customs sent" notices assessing civil interest-only penalties…