Legal Opinion

Mitsubishi International Corp. v. United States

United States Customs Court

Decided July 25, 1978No. C.R.D. 78-9; Court No. 77-7-01146PublishedCited by 1 opinion

1Opinion of the Court

Opinion and Order

Watson, Judge:

This action was commenced by a summons which states the underlying claim to be in part the “. .. improper use of penalty proceedings in rate/classification of dispute; failure to advise of grounds for penalty; assessment of penalty on basis of ground not stated.” It has its origin in a lengthy protest filed on December 8, 1976 with the district director at Anchorage, Alaska in response to a notification by the district director dated September 10, 1976 that a demand for penalties in the amount of $618,130.19 was being mitigated to $33,073.00.

Defendant has moved…

2Cases cited15 opinions

  1. One Lot Emerald Cut Stones and One Ring v. United StatesSupreme Court of the United States · 1972
  2. Lee v. ThorntonSupreme Court of the United States · 1975
  3. United States v. One 1961 Cadillac, General Motors Acceptance CorporationCourt of Appeals for the Sixth Circuit · 1964
  4. Bramble v. KleindienstDistrict Court, D. Colorado · 1973
  5. Sarkisian v. United StatesCourt of Appeals for the Tenth Circuit · 1973

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3Cited by1 opinion

  1. Mitsubishi International Corp. v. United StatesUnited States Customs Court · 1979

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