United States v. Quintin

Ford, Judge:

The United States instituted this action to enforce the provisions of Section 592 of the Tariff Act of 1930, as amended by Pub. L. 95-410, the Procedural Reform and Simplification Act of 1978 (19 U.S.C. § 1592], and collect the civil penalty provided therein. Exclusive jurisdiction in said action was granted to this Court by the Customs Courts Act of 1980, Pub. L. 96-417.

The pertinent portion of the provisions involved, as set forth in 19 U.S.C. § 1592, provides:

§ 1592. Penalty against goods(a) Prohibition.(1) General rule. Without regard to whether the United States is or may be…