U.S. v. JAC NATORI CO., LTD.

No. 96-1118.

108 F.3d 295 (1997)

The UNITED STATES, Plaintiff-Appellee, v. JAC NATORI CO., LTD., Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

February 13, 1997.


Attorney(s) appearing for the Case

Thomas J. Kovarcik, of Irving A. Mandel, Counselor at Law, New York City, argued for defendant-appellant. With him on the brief were Irving A. Mandel and Jeffrey H. Pfeffer.

John K. Lapiana, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, Washington, DC, argued for plaintiff-appellee. With him on the brief were Frank W. Hunger, Assistant Attorney General, and David M. Cohen, Director.

Before RICH, SCHALL, and BRYSON, Circuit Judges.


BRYSON, Circuit Judge.

In 1990, the government filed a complaint in the Court of International Trade against Jac Natori Co., Ltd., an importer. The complaint sought to recover penalties based on allegedly inaccurate entry forms filed with a shipment of goods in 1985, penalties based on fraud in connection with entries in 1981 and 1982, and unpaid duties resulting from the 1981 and 1982 entries. After trial, the Court of International Trade awarded the government penalties...

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