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U.S. v. 4,432 MASTERCASES OF CIGARETTES

Nos. 04-55354, 04-55356, 04-56350.

448 F.3d 1168 (2006)

UNITED STATES of America, Plaintiff-Appellant, Intrigue Trading, Inc., Claimant-Appellee, v. 4,432 MASTERCASES OF CIGARETTES, MORE OR LESS, Defendant. United States of America, Plaintiff-Appellee, Intrigue Trading, Inc., Claimant-Appellant, v. 4,432 Mastercases of Cigarettes, More or Less, Defendant. United States of America, Plaintiff-Appellant, Intrigue Trading, Inc., Claimant-Appellee, v. 4,432 Mastercases of Cigarettes, More or Less, Defendant.

United States Court of Appeals, Ninth Circuit.

Filed June 2, 2006.

Attorney(s) appearing for the Case

Brian M. Hoffstadt, Assistant United States Attorney, and Pio S. Kim, Assistant United States Attorney, Los Angeles, CA, argued the case and were on the briefs for the appellants/cross-appellees.

Eric Honig, Law Office of Eric Honig, Marina del Rey, CA, argued the case and was on the briefs for the appellees/cross-appellants.

Dennis Eckhart and Peter M. Williams, Office of the Attorney General, were on the briefs for amicus curiae California Board of Equalization.

Before PROCTER HUG, JR. and KIM McLANE WARDLAW, Circuit Judges, and JAMES K. SINGLETON, District Judge.

WARDLAW, Circuit Judge.

This appeal and cross-appeal arise from the search and seizure by the United States Customs Service of over 44 million cigarettes, contained in 4,432 mastercases, for nonpayment of California cigarette taxes. The appeals require us to determine the extent of immunity from state and federal regulatory and taxing power that businesses can expect when they operate in foreign trade zones. We hold that an importer of goods destined for domestic...

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