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This document pertains to the appeal by the United States against Nitek Electronics, Inc. regarding a penalty claim linked to the misclassification of imported goods and failure to exhaust administrative remedies under 19 U.S.C. § 1592. The United States Court of Appeals for the Federal Circuit affirmed the lower court\'s decision that the Government could not bring a penalty claim based on negligence that had not been previously asserted by Customs.
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