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UNITED STATES v. KATANA RACING, INC.

2022-1832.

75 F.4th 1346 (2023)

UNITED STATES, Plaintiff-Appellant v. KATANA RACING, INC., dba Wheel & Tire Distributors, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: August 3, 2023.

Attorney(s) appearing for the Case

Emma Eaton Bond , Commercial Litigation Branch, Civil Division, United States Department of Justice, Washington, DC, argued for plaintiff-appellant. Also represented by Brian M. Boynton , Tara K. Hogan , Patricia M. Mccarthy .

Pratik A. Shah , Akin Gump Strauss Hauer & Feld LLP, Washington, DC, argued for defendant-appellee. Also represented by Patrick Klein , John M. Peterson , Neville Peterson LLP, New York, NY; Richard F. O'neill , Seattle, WA.

Before Prost, Schall, and Hughes, Circuit Judges.

On July 15, 2019, the United States brought an action in the United States Court of International Trade against Katana Racing, Inc. ("Katana"). In that action, the government sought to recover unpaid customs duties and fees pursuant to the Tariff Act of 1930, 19 U.S.C. § 1592(d). J.A. 89-94. Instead of answering the complaint...

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