Court of Appeals for the Ninth Circuit July 31, 1995, No. 94-35277 (Pentax Corp. v. Myhra)

DAVID R. THOMPSON, Circuit Judge:

I. OVERVIEW

Pentax Corporation (Pentax) imported mismarked goods. Pentax admitted its error by letter to the United States Customs Service (Customs), seeking to limit its potential liability by qualifying for “prior disclosure” status under 19 U.S.C. § 1592(c)(4). That statute requires the violator to tender any unpaid duties.