Pentax Corp. v. Robison

125 F.3d 1457 (1997)

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Pentax Corp. v. Robison

United States Court of Appeals for the Federal District
125 F.3d 1457 (1997)

Facts

Pentax Corporation (Pentax) (plaintiff) imported and distributed photographic equipment from Hong Kong. At some point, Pentax shifted production of some of its products to China, but it continued to mark the products as originating in Hong Kong. In October 1990, the United States Customs Service (customs) (defendant) notified Pentax of its intent to begin an audit of Pentax’s imports. In March 1991, hoping to limit its liability for penalties, Pentax disclosed that it had imported falsely marked equipment. Customs assessed Pentax duties of $5.2 million under 19 U.S.C. 1304(f) and informed Pentax that it would need to pay the duties levied in order to qualify for prior-disclosure relief under 19 U.S.C. § 1592(c)(4). Pentax sought review of the determination, and customs began an enforcement proceeding to issue penalties under 19 U.S.C. § 1592(a). The United States Court of International Trade agreed with customs, holding that Pentax was required to pay any duties assessed under § 1304(f) prior to invoking § 1592(c)(4) protections. Pentax appealed, arguing that § 1304(f) duties were not the type of duties that must be paid to become eligible for prior-disclosure treatment.

Rule of Law

Issue

Holding and Reasoning (Schall, J.)

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