United States Ninth Circuit

An importer of goods, here gray market cigarettes, destined for domestic consumption is not exempt from state excise taxes and administrative searches by federal Customs officials simply because it stores its merchandise in a foreign trade zone.

Appellate Information

• Argued 11/16/2005
• Decided 06/02/2006
• Published 06/02/2006

Judges

• WARDLAW, Circuit Judge., Before PROCTER HUG, JR. and KIM McLANE WARDLAW, Circuit Judges, and JAMES K. SINGLETON, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Dennis Eckhart and Peter M. Williams, Office of the Attorney General, were on the briefs for amicus curiae California Board of Equalization.


• For Appellees:
  
• Brian M. Hoffstadt, Assistant United States Attorney, and Pio S. Kim, Assistant United States Attorney, Los Angeles, CA, argued the case and were on the briefs for the appellants/cross-appellees., Eric Honig, Law Office of Eric Honig, Marina del Rey, CA, argued the case and was on the briefs for the appellees/cross-appellants.