Carlingswitch v. United States

Rich, Judge.

This appeal is from the judgment of the United States Customs Court (now the United States Court of International Trade) in Carlingswitch, Inc. v. United States, 85 Cust. Ct. 63, C.D. 4873, 500 F. Supp. 223 (1980), granting the United States’ motion for summary judgment and denying Carlingswitch’s cross-motion for summary judgment. We affirm.

This apparently being a case of first impression, we devote substantial discussion to its background and to elucidation of the arguments of both parties.

background

Appellant was under investigation in 1974 for allegedly understating the actual…