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TRAYCO, INC. v. U.S.

No. 92-1406.

994 F.2d 832 (1993)

TRAYCO, INCORPORATED, Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

June 3, 1993.

Attorney(s) appearing for the Case

Jon Rene Josey, Rogers, McBratney & Josey, Florence, SC, argued, for plaintiff-appellee.

E. Roy Hawkins, Attorney, Dept. of Justice, Washington, DC, argued for defendant-appellant. With him on the brief were Stuart M. Gerson, Asst. Atty. Gen., E. Bart Daniel, U.S. Atty., John S. Simmons, U.S. Atty. and Michael Jay Singer.

Before NEWMAN, Circuit Judge, SMITH, Senior Circuit Judge, and ARCHER, Circuit Judge.

EDWARD S. SMITH, Senior Circuit Judge.

The government appeals the decision of the United States District Court for the District of South Carolina entered on 26 March 1991. The district court held that it had jurisdiction under 28 U.S.C. §§ 1346(a)(2), 1355 (1988) to review the legality of a penalty assessed against Trayco, Inc. (Trayco) by the United States Customs Service. The court held that there was no factual basis to support the penalty imposed by...

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