United States Court of International Trade February 15, 1983, Court 81-7-00903 (Carlingswitch, Inc. v. United States)

Opinion and Order

MALETZ, Senior Judge:

In this action plaintiff seeks to recover $91,992.35 which it voluntarily tendered to

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the Customs Service during a penalty investigation conducted under 19 U.S.C. § 1592 (1970). That investigation involved an alleged understatement by plaintiff of the value of certain shipments of switches, indicator lights and related products.