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CARLINGSWITCH, INC. v. UNITED STATES

C.D. 4873. Court No. 79-12-01947.

500 F.Supp. 223 (1980)

CARLINGSWITCH, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

September 18, 1980.

Attorney(s) appearing for the Case

Shaw & Stedina, New York City (Charles P. Deem, New York City, on memorandum), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, New York City (Jerry P. Wiskin, West Orange, N. J., on memorandum), for defendant.

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...

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