Legal Opinion

United States v. Ross

United States Court of International Trade

Decided November 28, 1983No. Court 83-3-00440PublishedCited by 10 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

CARMAN, Judge:

Plaintiff seeks to enforce a claim for penalties and duties concerning certain merchandise imported by defendants in 1978, asserting that false entry documents were filed by defendants resulting in an undervaluation of $304,611.78.

The United States Customs Service (Customs), pursuant to 19 U.S.C. § 1592 (1982) and the applicable regulations, issued on February 24, 1983 a prepenalty notice to defendants who duly responded. Customs issued thereafter on March 11, 1983 a penalty claim notice which indicated that any petition for mitigation or remission…

2Cases cited4 opinions

  1. Schweiker v. HansenSupreme Court of the United States · 1981
  2. Loren S. Cheers v. Secretary of Health, Education, and Welfare of the United States, DefendantCourt of Appeals for the Seventh Circuit · 1980
  3. Forester v. Consumer Product Safety CommissionCourt of Appeals for the D.C. Circuit · 1977
  4. United States v. MurrayUnited States Court of International Trade · 1983

3Cited by10 opinions

  1. United States v. BlumCourt of Appeals for the Federal Circuit · 1988
  2. United States v. Jac Natori Co.United States Court of International Trade · 1993
  3. Wally Packaging, Inc. v. United StatesUnited States Court of International Trade · 1984
  4. Pentax Corp. v. RobisonUnited States Court of International Trade · 1996
  5. United States v. BlumUnited States Court of International Trade · 1987

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