A case recently decided by the U.S. Court of International Trade demonstrates, once again, the Court’s willingness to follow the general rule for successor liability, and its exceptions, in the context of customs violations. The case, United States v. Adaptive MicroSystems, LLC, et al., CIT Slip Op. 13-50 (April 10, 2013), involves the U.S. Government’s efforts to collect $6.8 million in unpaid customs duties and penalties from a company that acquired the assets of another company. The case underscores the importance of including some customs compliance due diligence when acquiring a company – even if the deal is structured as an asset purchase.

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