Mitsubishi International Corp. v. United States

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…