CAFC Issues Mandate in Case Reversing Dismissal of Customs Penalty Suit
The U.S. Court of Appeals for the Federal Circuit on Sept. 25 issued its mandate in a case concerning a $5.7 million customs penalty suit against importer Katana Racing. In the opinion, the appellate court said the Court of International…
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Trade improperly dismissed the suit for lack of jurisdiction (see 2308030034). The trade court said Katana properly revoked a statute of limitations waiver, making the U.S. government's suit untimely, but the appellate court said the statute of limitations is "not a jurisdictional time limit" and instead provides an "affirmative defense" that can be waived (U.S. v. Katana Racing, Fed. Cir. # 22-1832).