Pentax Corporation v. Myhra

61 F.3d 731 17 ITRD 1871 , 95 Cal. Daily Op. Serv. 5949 , 95 Daily Journal D.A.R. 10 ,210 PENTAX CORPORATION, a Delaware corporation, Plaintiff-Appellant, v. Donald W. MYHRA, in his official capacity as District Director of Customs for the District of Great Falls, MT; U.S. Customs Service, an agency of the U.S., Defendants-Appellees. No. 94-35277. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 2, 1995. Decided July 31, 1995. Charles H. Bayar, Bayar Law Office, New York City, for plaintiff-appellant. E. Roy Hawkens, U.S. Dept. of Justice, Washington, DC, for defendants-appellees. Appeal from the United States District Court for the District of Montana. Before: SKOPIL, BOOCHEVER and THOMPSON, Circuit Judges. DAVID R. THOMPSON, Circuit Judge: I. OVERVIEW 1 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. Sec. 1592 (c)(4). That statute requires the violator to tender any unpaid duties. Customs demanded that Pentax tender a ten percent marking duty required for mismarked…