Carlingswitch, Inc. v. United States

On Defendant’s Motion to Dismiss or in the Alternative for Summary Judgment and on Plaintiff’s Cross-Motion for Summary Judgment

MALETZ, Judge:

Plaintiff voluntarily tendered $91,992.35 to Customs in connection with a penalty investigation under section 592 of the Tariff Act of 1930, as amended (19 U.S.C. § 1592) for understating the value of certain shipments of switches, indicator lights and related products. Subsequently, Customs refused to refund the monies thus tendered. Plaintiff then brought this action to obtain recovery.

Defendant has moved to dismiss the action or alternatively for…