U.S. v. NATIONAL SEMICONDUCTOR CORP.

No. 2008-1195.

547 F.3d 1364 (2008)

UNITED STATES, Plaintiff-Appellee, v. NATIONAL SEMICONDUCTOR CORPORATION, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

November 13, 2008.


Attorney(s) appearing for the Case

Stephen C. Tosini, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for plaintiff-appellee. With him on the brief were Gregory G. Katsas, Assistant Attorney General, Jeanne E. Davidson, Director, and Patricia M. McCarthy, Assistant Director. Of counsel on the brief was Martha T. Wong, Assistant Chief Counsel, Office of the Chief Counsel, United States Customs and Border Protection, of New York, New York.

Robert Scott Whiteley, Whiteley & Cooper, of Oakland, California, argued for defendant-appellant. With him on the brief was Craig A. Mitchell.

John M. Peterson, Neville Peterson LLP, of New York, New York, for amicus curiae, The American Association of Exporters and Importers. With him on the brief were Maria E. Celis and Michael T. Cone.

Patrick C. Reed, Customs and International Trade Bar Association, of New York, New York, for amicus curiae, Customs and International Trade Bar Association.

Before RADER, SCHALL, and PROST, Circuit Judges.


PROST, Circuit Judge.

National Semiconductor Corporation ("NSC") appeals the December 12, 2007 decision of the United States Court of International Trade awarding the government penalties under 19 U.S.C. § 1592(c)(4)(B) and prejudgment interest thereon for NSC's underpayment of merchandise processing fees. For the reasons set forth below, we affirm the Court of International Trade's penalty award but reverse the award of prejudgment interest.

I. BACKGROUND...

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