United States v. Accurate Mould Co., Ltd.

Memorandum Opinion and Order

MALETZ, Judge:

In February 1982, the Government instituted this action against an importer and its customhouse broker to recover civil penalties under section 592 of the Tariff Act of 1930, as amended (19 U.S.C. § 1592). The complaint alleges that the defendants had violated that section by making materially false statements in connection with a consumption entry that was filed with the Customs Service in March 1976. Defendants, relying on United States v. Digital Equipment Corp., 3 CIT —, Slip Op. 82-11 (Jan. 29, 1982), 1 move to dismiss the complaint for lack of…