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Abstract

This Article canvasses the experience of importers under revised section 592 over the past eight years as reflected in judicial proceedings in the federal courts, particularly the United States Court of International Trade (CIT) and the Court of Appeals for the Federal Circuit (CAFC or Federal Circuit). Part I of this Article presents an overview of section 592, both its predecessor and the 1978 revisions enacted by Congress. Part II analyzes section 592 subsection by subsection, with a special focus on the case law under revised section 592. Finally, Part III concludes that although the 1978 legislative revisions of section 592 went far in remedying the section’s harshness to the importing public, Customs’ administration of the section has not effectuated these changes.

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