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UNITED STATES v. GREEN PLANET, INC.

Slip Op. 21-16 Court No. 16-00221.

494 F.Supp.3d 1356 (2021)

UNITED STATES, Plaintiff, v. GREEN PLANET, INC., and Token Group, LLC, Defendant.

United States Court of International Trade.

February 16, 2021.

Attorney(s) appearing for the Case

P. Davis Oliver, Senior Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of Washington, D.C., for plaintiff. With him on the brief were Jeffrey Bossart Clark, Acting Assistant Attorney General, Jeanne E. Davidson, Director, and Claudia Burke, Assistant Director. Of Counsel Andrew V. Sperry, Senior Attorney, Office of the Chief Counsel, U.S. Department of Customs and Border Protection.

OPINION

The case before the court involves an importer's excise tax compliance that turns out to be smoke and mirrors. Plaintiff the United States ("Government") brings this action against Defendant Token Group, LLC, an importer of cigarette rolling papers from the People's Republic of China ("China...

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