Trayco, Incorporated v. The United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that importer’s cover letter indicated payment was being made “under protest reserving all rights to judicial review following the exhaustion of the administrative remedies”
• finding that an importer who pays a penalty under protest in order to pursue administrative remedies does not forego its right to challenge in a judicial proceedings the legality of the underlying penalty
• finding that there exists a gap in the CIT’s exclusive jurisdiction for an action brought by an importer for a refund of an illegally exacted penalty because the CIT does not possess jurisdiction to hear such claims
• District court has jurisdiction under Tucker Act to review legality of penalty imposed by Customs Service

Source: CourtListener parenthetical corpus (CC0).