Shadadpuri v. United States

Whether the Federal Circuit en banc misconstrued 19 U.S.C. § 1592(a)(1)(A) by holding a shareholder, officer, and employee of the corporate importer of record jointly and severally liable for gross negligence penalties under the court's theory that he "introduce[ed]" the goods, where the corporate importer of record had "entered" the goods with Customs, and where the government disavowed seeking liability against petitioner as either an aider or abettor under 19 U.S.C. § 1592(a)(1)(B) or by piercing the veil of the corporate importer, and had never advanced the court's theory.