Introducing ATLASLearn more
Legal Opinion

United States v. National Semiconductor Corp.

Court of Appeals for the Federal Circuit

Decided November 13, 2008No. 2008-1195PublishedCited by 16 opinions

1Opinion of the Court

PROST, Circuit Judge.

National Semiconductor Corporation (“NSC”) appeals the December 12, 2007 decision of the United States Court of International Trade awarding the government penalties under 19 U.S.C. § 1592(c)(4)(B) and prejudgment interest thereon for NSC’s underpayment of merchandise processing fees. For the reasons set forth below, we affirm the Court of International Trade’s penalty award but reverse the award of prejudgment interest.

I. BACKGROUND

Between 1993 and 2000, NSC erroneously underpaid merchandise processing fees owed on two groups of customs entries in violation of 19 U.S.C.…

2Cases cited11 opinions

  1. Fed. Sec. L. Rep. P 96,351 Securities and Exchange Commission v. Commonwealth Chemical Securities, Inc.Court of Appeals for the Second Circuit · 1978
  2. Underwater Devices Incorporated v. Morrison-Knudsen Company, Inc., Morrison-Knudsen Company, Inc. v. Lester A. Haug, Don W. Schmid and Herman GuntherCourt of Appeals for the Federal Circuit · 1983
  3. Fed. Sec. L. Rep. P 98,813 Securities and Exchange Commission v. Ratilal K. PatelCourt of Appeals for the Second Circuit · 1995
  4. United States v. Ford Motor CompanyCourt of Appeals for the Federal Circuit · 2006
  5. United States v. Complex MacHine Works Co.United States Court of International Trade · 1999

6 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. United States v. Freight Forwarder International, Inc.United States Court of International Trade · 2015
  2. United States v. Country Flavor Corp.United States Court of International Trade · 2012
  3. United States v. Horizon Products International, Inc.United States Court of International Trade · 2015
  4. United States v. Deladiep, Inc.United States Court of International Trade · 2017
  5. United States v. International Trading Services, LLCUnited States Court of International Trade · 2017

11 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API