United States v. Priority Products, Inc., and Walter L. And Rosalie E. Huss

SWYGERT, Senior Circuit Judge.

The issue presented in this case is whether the United States Customs Service’s failure to name corporate officers in their individual capacities in written administrative pre-penalty and penalty notices issued pursuant to 19 U.S.C. § 1592(b) (1982) precludes suit against them in the Court of International Trade to recover a penalty originally assessed only against the corporation. The trial judge held that it did not, and we affirm.

OPINION

I

On October 1, 1982, pursuant to section 1592(b), the Portland, Oregon District Director of the United States Customs Service…