United States Federal Circuit

The decision of the Court of International Trade finding defendant-corporate officer liable for gross negligence in connection with the entry of imported merchandise into the U.S., is reversed and remanded, where defendant-corporate officer cannot be personally chargeable with negligence for the actions he took in his capacity as a corporate officer and on behalf of defendant-corporation because the government failed to: 1) pierce the corporate veil to establish that defendant-corporate officer was the actual importer of record; and 2) show that the defendant-corporate officer is liable for fraud under 19 U.S.C. section 1592(a)(1)(A) or as an aider and abettor of fraud by defendant-company under section 1592(a)(1)(B).

Appellate Information

• Decided 07/30/2013
• Published 07/30/2013

Judges

• O’MALLEY

Court

• United States Federal Circuit

Counsel