U.S. v. Menard

The United States appeals the November 22, 1993 decision of the Court of International Trade, Docket No. 89-05-00238, assessing penalties against Menard, Inc. for negligent violations of Customs reporting requirements in 19 U.S.C. § 1592(a) (1988) resulting in underpaid duties. Menard appeals imposition of any penalty, arguing that the statute of limitations expired before the United States filed suit. Because the 90 day time limit asserted by Menard does not apply to the facts here, we hold the United States action was not time barred. Because the court erred by not ordering that Menard pay the unpaid duties as expressly required by statute, we affirm-in-part, vacate-in-part and remand for a reassessment of duty and penalty.