United States v. Pentax Corp.

OPINION

RESTANI, Judge.

This matter is before the court on defendants’ motion for summary judgment, pursuant to USCIT R. 56. Defendants argue that they are not liable for civil penalties under 19 U.S.C. § 1592 (1988) 1 for mis-marking of goods because the mismarking did not affect the amount of duties owed or the admissibility of the goods, as required by regulatory materiality standards.

Background

The facts of this matter are set forth in Pentax Corp. v. Robison, 20 CIT 486, 924 F.Supp. 193 (1996), rev’d, 125 F.3d 1457 (Fed.Cir.1997), amended, 135 F.3d 760 (1998). Familiarity with those…