Court Opinion

ID: 9440287
Source: CourtListenerOpinion
Date Created: 2023-08-03 15:01:41.889193+00
Date Added: 2024-06-11T17:31:46.030323
License: Public Domain

Case: 22-1832    Document: 45     Page: 1   Filed: 08/03/2023

   United States Court of Appeals
       for the Federal Circuit
                  ______________________

                    UNITED STATES,
                    Plaintiff-Appellant

                             v.

    KATANA RACING, INC., DBA WHEEL & TIRE
               DISTRIBUTORS,
               Defendant-Appellee
             ______________________

                        2022-1832
                  ______________________

    Appeal from the United States Court of International
 Trade in No. 1:19-cv-00125-TJA, Senior Judge Thomas J.
 Aquilino, Jr.
                 ______________________

                 Decided: August 3, 2023
                 ______________________

     EMMA EATON BOND, Commercial Litigation Branch,
 Civil Division, United States Department of Justice, Wash-
 ington, DC, argued for plaintiff-appellant. Also repre-
 sented by BRIAN M. BOYNTON, TARA K. HOGAN, PATRICIA M.
 MCCARTHY.

     PRATIK A. SHAH, Akin Gump Strauss Hauer & Feld
 LLP, Washington, DC, argued for defendant-appellee. Also
 represented by PATRICK KLEIN, JOHN M. PETERSON, Neville
 Peterson LLP, New York, NY; RICHARD F. O’NEILL, Seattle,
 WA.
Case: 22-1832    Document: 45      Page: 2    Filed: 08/03/2023

 2                                  US v. KATANA RACING, INC.

                  ______________________

     Before PROST, SCHALL, and HUGHES, Circuit Judges.
 SCHALL, Circuit Judge.
     On July 15, 2019, the United States brought an action
 in the United States Court of International Trade against
 Katana Racing, Inc. (“Katana”). In that action, the govern-
 ment sought to recover unpaid customs duties and fees pur-
 suant to the Tariff Act of 1930, 19 U.S.C. § 1592(d). J.A.
 89–94. Instead of answering the complaint, on August 30,
 2019, Katana filed a motion to dismiss pursuant to United
 States Court of International Trade Rule (“CIT Rule”)
 12(b). Among other things, Katana asserted that the com-
 plaint should be dismissed pursuant to CIT Rule 12(b)(1)
 for lack of jurisdiction because the government had filed
 suit after the statute of limitations set forth at 19 U.S.C.
 § 1621 had run. Katana stated that, although it had signed
 a waiver of the statute of limitations on October 25, 2016,
 it had revoked the waiver prior to the expiration of the lim-
 itations period. J.A. 242–45. In a decision dated March 28,
 2022, the Court of International Trade found that Katana
 had properly revoked its October 25, 2016 waiver of the
 statute of limitations. As a result, the court held that the
 government’s suit was untimely, and it dismissed the suit
 pursuant to CIT Rule 12(b)(1) for lack of jurisdiction.
 United States v. Katana Racing, Inc., 569 F. Supp. 3d 1296,
 1314 (Ct. Int’l Trade 2022).
     The government now appeals. For the reasons set forth
 below, we hold that the Court of International Trade erred
 in dismissing the government’s suit for lack of jurisdiction.
 We therefore reverse the court’s decision and remand the
 case to the court for further proceedings.
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 US v. KATANA RACING, INC.                                  3

                        BACKGROUND
                               I
     The facts pertinent to this appeal are set forth in the
 government’s complaint. See Bioparques de Occidente, S.A.
 de C.V. v. United States, 31 F.4th 1336, 1343 (Fed. Cir.
 2022) (“At the motion to dismiss stage, we ‘must accept
 well-pleaded factual allegations as true and must draw all
 reasonable inferences in favor of the claimant.’” (quoting
 Hutchison Quality Furniture, Inc. v. United States, 827
 F.3d 1355, 1359 (Fed. Cir. 2016))).
     Katana, a California-based distributor of high-end
 wheels and tires, was the importer of record for 386 entries
 of passenger vehicle and light truck tires from China be-
 tween November 24, 2009, and August 7, 2012. J.A. 89–
 91. For those 386 entries, Katana supplied U.S. Customs
 and Border Protection (“Customs” or “CBP”) with invoices
 that listed prices lower than what Katana actually paid its
 Chinese vendors. Id. at 91. Due to this error, Katana un-
 dercalculated the amount of safeguard duties, regular cus-
 toms duties, harbor maintenance fees, and merchandise
 processing fees it owed Customs by $5,742,483.80. Id. On
 June 20, 2019, Customs issued a demand to Katana for the
 unpaid duties and fees. Id. at 93.
     As noted, on July 15, 2019, the government filed suit
 against Katana for unpaid customs duties and fees “[b]ased
 on its violation of 19 U.S.C. § 1592(a) and under 19 U.S.C.
 § 1592(d).” Id. at 93–94. According to the government,
 “Katana did not exercise reasonable care to ensure that
 [the 386 entries at issue] . . . reflected accurate values of
 the merchandise, and thus Katana violated 19 U.S.C.
 § 1592(a).” Id. at 92. 1

     1   Section 1592(a) provides:
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 4                                  US v. KATANA RACING, INC.

     Although filed outside the statute of limitations time
 period set forth at 19 U.S.C. § 1621, the government’s com-
 plaint stated that it was timely because Katana had exe-
 cuted three consecutive waivers of the statute of
 limitations. In the last of these waivers, dated October 25,
 2016, Katana indicated that the statute of limitations
 would be waived for a period “up to and including July 15,
 2019,” the date the government filed suit. Id. at 90 (quot-
 ing J.A. 173).
                              II
     As noted, on August 30, 2019, Katana moved to dismiss
 the government’s action under CIT Rule 12(b). J.A. 204–
 05. Specifically, Katana’s motion sought dismissal under
 CIT Rule 12(b)(6) for “failure to state a claim upon which
 relief can be granted” and CIT Rule 12(b)(1) for “lack of
 subject-matter jurisdiction.” Id. at 204; CIT Rule 12(b).
 Katana’s motion included a statement of facts supported by
 exhibits other than the pleadings. J.A. 213–21, 215 n.4,
 252. In that statement of facts, Katana asserted that it
 “had been the victim of a pervasive scheme of identity theft,

        [N]o person, by fraud, gross negligence, or
        negligence . . . may enter, introduce, or at-
        tempt to enter or introduce any merchandise
        into the commerce of the United States by
        means of (i) any document or electronically
        transmitted data or information, written or
        oral statement, or act which is material and
        false, or (ii) any omission which is material[.]
     Section 1592(d) states that “if the United States has
 been deprived of lawful duties, taxes, or fees as a result of
 a violation of [§ 1592(a)], the Customs Service shall require
 that such lawful duties, taxes, and fees be restored,
 whether or not a monetary penalty is assessed.” Section
 1592(c) of 19 U.S.C. sets forth “[m]aximum penalties” for
 violations of § 1592(a).
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 US v. KATANA RACING, INC.                                  5

 as Chinese vendors had engaged U.S. customs brokers to
 file entries in Katana’s name, without Katana’s knowledge
 or permission.” Id. at 215.
     Although it acknowledged that a CIT Rule 12(b)(6) mo-
 tion turns on the facts as alleged in the complaint, id. at
 222, Katana stated that, “[t]o the extent the parties rely on
 materials outside the pleadings,” the Court of Interna-
 tional Trade should treat Katana’s motion as a motion for
 summary judgment under CIT Rule 12(d), id. at 215 n.4. 2
 In its motion, Katana also stated that the court could con-
 sider evidence outside the pleadings to establish the predi-
 cate facts when considering a CIT Rule 12(b)(1) motion to
 dismiss for lack of subject matter jurisdiction. Id. at 221–
 22 (citing Cedars-Sinai Med. Ctr. v. Watkins, 11 F.3d 1573,
 1583–84 (Fed. Cir. 1993)).
     Katana made three main arguments in its motion to
 dismiss. First, it argued that the government’s complaint
 should be dismissed under CIT Rule 12(b)(6) for failure to
 state a claim because Customs had never found a violation
 of 19 U.S.C. § 1592(a). According to Katana, such a finding
 was a prerequisite to the assessment of penalties under 19
 U.S.C. § 1592(c) and the assertion of a claim for unpaid and
 owed duties under 19 U.S.C. § 1592(d). Id. at 222, 228,
 232–37. Second, Katana argued that the complaint should
 be dismissed under CIT Rule 12(b)(6) because Customs was
 required to exhaust the administrative procedures set forth
 in 19 U.S.C. § 1592(b) before it could lawfully determine

     2  CIT Rule 12(d) provides that “[i]f, on a motion un-
 der Rule 12(b)(6) or 12(c), matters outside the pleadings are
 presented to and not excluded by the court, the motion
 must be treated as one for summary judgment under Rule
 56.”
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 6                                   US v. KATANA RACING, INC.

 that a violation of § 1592(a) had occurred, which it failed to
 do. Id. at 237–42. 3
     Katana’s third argument was that the government’s
 suit was untimely and should be dismissed under CIT Rule
 12(b)(1) because Katana had revoked its final waiver of the
 statute of limitations. Id. at 242–49. Katana asserted that
 it had agreed to three different waivers of the statute of
 limitations “[a]t CBP’s request, and in order to obtain the
 benefit of orderly administrative proceedings regarding
 any violations which might be asserted.” Id. at 243 (inter-
 nal quotation marks omitted). Katana argued that it
 properly revoked the third waiver of the statute of limita-
 tions on June 26, 2019, because, contrary to representa-
 tions that Customs had made to it, Customs never
 undertook the administrative proceedings contemplated by
 § 1592(b) to determine the validity of Katana’s claim that
 it had been the victim of identity theft. Id. at 243–49.
      Responding first to Katana’s arguments for dismissal
 under CIT Rule 12(b)(6), the government argued that Cus-
 toms need not have established a violation of § 1592(a) to
 bring suit. Instead, the government contended, it needed
 only to allege a violation of § 1592(a) in its complaint. J.A.
 697. Next, the government urged that Customs need not
 have followed the administrative process outlined in
 § 1592(b) to establish such a violation of § 1592(a) prior to
 filing suit under § 1592(d). Id. at 693–97. In making this
 argument, the government cited this court’s decisions in
 United States v. Blum, 858 F.2d 1566 (Fed. Cir. 1988),
 United States v. Inn Foods, Inc., 560 F.3d 1338 (Fed. Cir.
 2009), and United States v. Jac Natori Co., 108 F.3d 295

     3   Section 1592(b) sets forth procedures that must be
 followed when the government seeks to collect a penalty for
 a violation of § 1592(a). These procedures include a pre-
 penalty notice and a penalty claim. 19 U.S.C. § 1592(b)(1),
 (2).
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 US v. KATANA RACING, INC.                                   7

 (Fed. Cir. 1997), as well as the decisions of the Court of In-
 ternational Trade in United States v. Aegis Security Insur-
 ance Co., 301 F. Supp. 3d 1359 (Ct. Int’l Trade 2018),
 United States v. Nitek Electronics, Inc., 844 F. Supp. 2d
 1298 (Ct. Int’l Trade 2012), aff’d on other grounds, 806 F.3d
 1376 (Fed. Cir. 2015), United States v. Aegis Security In-
 surance Co., 398 F. Supp. 2d 1354 (Ct. Int’l Trade 2005),
 and United States v. Ross, 574 F. Supp. 1067 (Ct. Int’l
 Trade 1983). J.A. 694–98. According to the government,
 these cases stand for the proposition that § 1592(d) creates
 an independent cause of action for unpaid duties that does
 not require the exhaustion of § 1592(b)’s administrative
 remedies. Id.
     The government also disputed Katana’s contention
 that the suit was untimely. Katana’s purported justifica-
 tion for revoking its third waiver of the statute of limita-
 tions was unavailing, the government asserted, because
 the government did not promise Katana administrative
 proceedings in exchange for the waiver. Id. at 701–02. In
 addition, the government argued that Katana should be es-
 topped from revoking its waiver because Customs justifi-
 ably relied upon the waiver. Id. at 702–04.
                              III
      On March 28, 2022, the Court of International Trade
 granted Katana’s motion to dismiss, reasoning that the
 suit was “barred by the passage of time.” Katana, 569 F.
 Supp. 3d at 1314. The court deemed Katana’s June 26,
 2019 revocation of its third waiver of the statute of limita-
 tions to be effective, accepting Katana’s explanation that
 Customs did not undertake the administrative procedures
 it had “promised” Katana it would provide. Id. at 1305–06,
 1308–10, 1312–14. That is, Customs “did not properly ex-
 haust the administrative procedures that it had obliged it-
 self to undertake,” the court concluded. Id. at 1309. The
 court also stated that the government could not bring suit
 against Katana solely because it was the “importer of
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 8                                  US v. KATANA RACING, INC.

 record” for the 386 entries at issue. Id. at 1314. Instead,
 Customs had to provide “precise reasons for holding a de-
 fendant ‘responsible’ for paying its § 1592(d) duty demand
 in its complaint.” Id.
     The government has appealed the Court of Interna-
 tional Trade’s decision. We have jurisdiction pursuant to
 28 U.S.C. § 1295(a)(5).
                         DISCUSSION
                               I
                              A
      On appeal, the government contends that the Court of
 International Trade erroneously dismissed its suit for lack
 of jurisdiction pursuant to CIT Rule 12(b)(1). First, the
 government argues that the statute of limitations set forth
 at 19 U.S.C. § 1621 is not jurisdictional. Rather, it is an
 affirmative defense that, at the pleading stage, must be ad-
 judicated based on the well-pleaded facts in the complaint.
 Appellant’s Br. 15; Reply Br. 1–8. In this vein, the govern-
 ment urges that the court erred when it held that Katana’s
 statute of limitations waiver was properly revoked. While
 acknowledging that misconduct could render a statute of
 limitations waiver void, the government asserts that no
 such misconduct was alleged here and that Katana’s
 waiver was a voluntary, unilateral action that the govern-
 ment relied upon. Therefore, it was irrevocable. Appel-
 lant’s Br. 15–21 (citing United States v. Ford Motor Co., 497
 F.3d 1331, 1336–37 (Fed. Cir. 2007)); Reply Br. 9–16. The
 government also argues that, even assuming a statute of
 limitations waiver can be revoked, equitable estoppel pre-
 vents Katana from revoking its waiver here. Appellant’s
 Br. 21–26.
      The government next argues that the Court of Interna-
 tional Trade erroneously determined that Customs had
 failed to exhaust administrative procedures before issuing
 a duty demand. The government points to § 1592(b),
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 US v. KATANA RACING, INC.                                   9

 which, by its own terms, only applies to penalty claims for
 violations of § 1592(a), as opposed to restoration of “lawful
 duties” under § 1592(d). Id. at 26–28. The government
 also relies on Blum, where we recognized that § 1592(d)
 provides an independent cause of action to recover lost im-
 port duties even against parties who did not themselves vi-
 olate § 1592(a). Id. at 29 (citing Blum, 858 F.2d at 1568–
 69). “Accordingly,” the government argues, “the Govern-
 ment may bring a non-penalty action for duties under
 [§ ]1592(d) without first undertaking the administrative
 procedures necessary to find that Katana, itself, violated
 [§ ]1592(a).” Id. at 30 (citing Ross, 574 F. Supp. at 1069).
     Finally, the government argues that the court “erred
 by holding that Katana’s status as importer of record was
 not sufficient to state a claim under [§ ]1592(d).” Id. at 32;
 see also id. at 31–33. The government contends that the
 court erred by engaging in fact-finding in connection with
 Katana’s “identity theft” defense, which the government
 states is not appropriate at the CIT Rule 12(b)(6) stage. Id.
 at 33–35.
                               B
      Katana’s position has evolved in the course of this ap-
 peal. In its responding brief, Katana argued that the Court
 of International Trade correctly determined that it lacked
 jurisdiction because the government’s suit was untimely.
 Appellee’s Br. 14–15, 43. Katana asserted that the statute
 of limitations waiver was procured by deception, specifi-
 cally, Customs’ false promise of the administrative pro-
 ceedings required by § 1592(b), and that therefore it was in
 fact “void,” as opposed to “revoked.” Id. at 22; see also id.
 at 12–13, 15–30. Katana’s brief asserted that the court did
 not issue an appealable decision on Katana’s CIT Rule
 12(b)(6) motion, id. at 15–16, 23 n.24, 30–32, and that
 therefore “[t]he sole focus of this appeal should be on the
 CIT’s dismissal based on untimeliness,” id. at 31. In the
 alternative, Katana argued that the government’s
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 10                                   US v. KATANA RACING, INC.

 complaint did not assert a violation of § 1592(a) and there-
 fore failed to state a claim upon which relief could be
 granted. Id. at 39–43.
      At oral argument, however, Katana agreed with the
 government that, to the extent the Court of International
 Trade dismissed the government’s suit for lack of jurisdic-
 tion, it erred. Oral Arg. at 13:00–14:21, 20:50–21:15
 https://oralarguments.cafc.uscourts.gov/default.aspx?fl=22
 -1832_06072023.mp3 (“[W]e don’t dispute that [the statute
 of limitations waiver issue] is, in fact, not jurisdictional, so
 I think we’re on the same page with the government
 there.”). Katana also agreed with the government that
 Customs was not required by statute to follow the admin-
 istrative procedures in 19 U.S.C. § 1592(b) in order to as-
 sert a claim for unpaid and owed duties under 19 U.S.C.
 § 1592(d).    Id. at 14:20–50, 26:40–50 (agreeing that
 § 1592(b) procedures were not required). 4 Instead, Katana
 argued that the Court of International Trade issued an ap-
 pealable decision on Katana’s CIT Rule 12(b)(6) motion and
 that we should affirm the court’s dismissal on that basis.
 Id. at 16:45–17:55. That is, Katana urged at oral argument
 that the government’s complaint should be dismissed for
 failure to state a claim pursuant to CIT Rule 12(b)(6) be-
 cause it lacks factual allegations supporting Katana’s cul-
 pability under § 1592(a). Id. at 13:00–14:20, 14:45–20:38.
 Katana acknowledges that the Court of International
 Trade improperly considered extrinsic evidence in render-
 ing what Katana now says was a CIT Rule 12(b)(6) deci-
 sion. It argues, however, that this error was harmless

      4  Katana’s appeal brief also had conceded that
 § 1592(b) procedures are not administrative remedies
 whose exhaustion is required before a suit may be brought
 to recover withheld duties. Appellee’s Br. 27 n.27 (citing
 Blum, 858 F.2d 1566).
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 US v. KATANA RACING, INC.                                     11

 because the government had affirmatively indicated to the
 court that it did not object to consideration of the exhibits
 Katana had attached to its motion to dismiss. Id. at 21:15–
 23:00 (quoting J.A. 689 n.1), 24:50–26:05.
                                II
      At times the Court of International Trade’s decision ap-
 pears to interweave analyses under CIT Rules 12(b)(6) for
 failure to state a claim and 12(b)(1) for lack of subject mat-
 ter jurisdiction. See, e.g., Katana, 569 F. Supp. 3d at 1300
 (discussing CIT Rule 12(b)(6) in the context of challenges
 to subject matter jurisdiction), 1308 (“[T]he question here
 is whether plaintiff’s complaint fails to state a claim for
 which relief can be granted, which implicates the circum-
 stances that would permit a company to revoke its waiver
 of the relevant statute of limitations . . . pertaining to a cus-
 toms duty matter.”), 1314 (“The complaint’s reliance on
 that duty demand thus fails to ‘state[] a claim to relief that
 is plausible on its face[,]’ given the facts as presented now
 herein.” (quoting Ashcroft v. Iqbal, 556 U.S. 662, 678
 (2009))). At the end of the day, however, it is clear that the
 basis for the court’s dismissal was CIT Rule 12(b)(1). After
 first noting that Katana had moved to dismiss pursuant to
 both rules, the court indicated that “[c]onsideration of the
 parties’ positions persuades the court that it lacks jurisdic-
 tion over this matter.” Id. at 1299 (emphasis added). In
 addition, the court observed that it considered subject mat-
 ter jurisdiction to be of primary concern since, “if subject
 matter jurisdiction is lacking, then there can be no adjudi-
 cation on the merits.” Id. at 1300 (citation omitted). Fi-
 nally, the court concluded its decision with the following
 statement: “[Katana] has provided reasonable justification
 for its revocation of its last [statute of limitations waiver],
 with the result that this action is now barred by the pas-
 sage of time.” Id. at 1314. This was the basis for Katana’s
 motion to dismiss under CIT Rule 12(b)(1). See J.A. 242–
 49. We therefore agree with Katana’s original position that
 the court did not issue an appealable decision on Katana’s
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 12                                  US v. KATANA RACING, INC.

 CIT Rule 12(b)(6) motion and, instead, dismissed the suit
 for lack of jurisdiction under CIT Rule 12(b)(1). We review
 such a decision de novo. Hutchison, 827 F.3d at 1359.
      As we have previously held, the statute of limitations
 set forth at 19 U.S.C. § 1621 is not a jurisdictional time
 limit. See United States v. Hitachi Am., Ltd., 172 F.3d
 1319, 1334 (Fed. Cir. 1999) (reversing a decision by the
 Court of International Trade and holding that the statute
 of limitations under § 1621 could be waived because it was
 not jurisdictional). Instead, it provides “an affirmative de-
 fense” that “can be waived . . . either by not raising it or by
 agreeing before trial not to assert it.” Id. (citations omit-
 ted); cf. Ford, 497 F.3d at 1337 (“We hold that Ford’s tenth
 waiver was an express, voluntary, and unilateral act that
 alone was sufficient to extend the § 1621 statute of limita-
 tions period until April 7, 2005.”). In addition, a statute of
 limitations waiver, which is tantamount to a “consensual
 extension of the limitations period,” United States v. Inn
 Foods, Inc., 383 F.3d 1319, 1322 (Fed. Cir. 2004), serves to
 preclude the defendant from raising the statute of limita-
 tions as an affirmative defense. Our prior conclusion that
 § 1621 is not jurisdictional is consistent with recent deci-
 sions of the Supreme Court addressing similar statutes.
 See Wilkins v. United States, 598 U.S. ___, ___, 143 S. Ct.
 870, 875–81 (2023) (concluding that the Quiet Title Act’s
 12-year statute of limitations, 28 U.S.C. § 2409a(g), is not
 jurisdictional); United States v. Wong, 575 U.S. 402, 408–
 12 (2015) (holding that the statute of limitations for the
 Federal Tort Claims Act, 28 U.S.C. § 2401, is not jurisdic-
 tional and therefore is subject to equitable tolling, explain-
 ing that “Congress must do something special, beyond
 setting an exception-free deadline, to tag a statute of limi-
 tations as jurisdictional and so prohibit a court from tolling
 it.”); cf. John R. Sand & Gravel Co. v. United States, 552
 U.S. 130, 133–39 (concluding that the statute of limitations
 under the Tucker Act, 28 U.S.C. § 2501, is jurisdictional
 due to the Supreme Court’s “definitive earlier
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 US v. KATANA RACING, INC.                                  13

 interpretation” of the statute as being of a “more absolute
 nature”). We therefore concur with the parties that the
 Court of International Trade erred in dismissing the gov-
 ernment’s suit for lack of jurisdiction under CIT Rule
 12(b)(1).
      Because the Court of International Trade erred in dis-
 missing for lack of jurisdiction, we reverse the court’s deci-
 sion and remand the case to the court for further
 proceedings. See Ford Motor Co. v. United States, 635 F.3d
 550, 558 (Fed. Cir. 2011) (reversing the dismissal of a claim
 for lack of subject matter jurisdiction and remanding after
 determining that the Court of International Trade’s deci-
 sion was based on a requirement that was not jurisdic-
 tional). 5 On remand, Katana will be able to assert as an
 affirmative defense its claim that its third statute of limi-
 tations waiver was void. 6 And of course, on remand Katana

     5    Because it was not the basis for the Court of Inter-
 national Trade’s decision, and because it contradicts Kat-
 ana’s own original position in this appeal, we decline to
 accept Katana’s belated invitation to address the suffi-
 ciency of the complaint in the first instance on appeal. In-
 stead, on remand Katana may renew its motion to dismiss
 under CIT Rule 12(b)(6) or seek summary judgment.
     6    The waiver of an applicable statute of limitations
 is not a contract, but instead a voluntary, unilateral action
 that, once executed, may be relied upon by the government
 and therefore cannot be revoked. Ford, 497 F.3d at 1336;
 Stange v. United States, 282 U.S. 270, 276 (1931). Without
 expressing any view on the matter, we do not foreclose,
 however, Katana’s argument that its third waiver was in-
 duced by affirmative misconduct by Customs. See Heckler
 v. Cmty. Health Servs. of Crawford Cnty., Inc., 467 U.S. 51,
 60–61 & n.12 (1984); United States v. Ford Motor Co., 463
 F.3d 1267, 1279 (Fed. Cir. 2006) (“[E]stoppel is available
 against government actors only in cases involving
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 14                                  US v. KATANA RACING, INC.

 also will be entitled to assert any and all defenses to the
 government’s claim for unpaid duties. We note however
 that, on remand, Katana will not be able to argue that Cus-
 toms was required by statute to follow the penalty assess-
 ment procedures set forth in 19 U.S.C. § 1592(b). As the
 government argues and as Katana recognizes, such proce-
 dures were not statutorily required. Section 1592(b) pro-
 vides the applicable procedures for issuing a pre-penalty
 and penalty notice in the event the government seeks to
 collect penalties for a violation of § 1592(a). In contrast,
 § 1592(d) explains that “the Customs Service shall require
 that . . . lawful duties, taxes, and fees be restored, whether
 or not a monetary penalty is assessed.” 19 U.S.C. § 1592(d)
 (emphasis added). Thus, when a penalty is not assessed,
 as here, the statute does not mandate the performance of
 the procedures under § 1592(b). See Ross, 574 F. Supp. at
 1069 (“Section 1592(d), taken at face-value, demonstrates
 that the United States need not follow the elaborate pen-
 alty procedures when pursuing a duty claim.”); 19 C.F.R.
 Part 171, Appx. B, section J (noting that, where “issuance
 of a penalty under [§ 1592] is not warranted,” but that “cir-
 cumstances do warrant issuance of a demand for payment
 of an actual loss of duty pursuant to [§ 1592(d)],” Customs
 should follow the procedures set forth at 19 C.F.R.
 § 162.79b); 19 C.F.R. § 162.79b (requiring “written notice
 to the person of the liability for the actual loss of duties,
 taxes and fees or actual loss of revenue,” “in any case in
 which a monetary penalty is not assessed or a written no-
 tification of claim of monetary penalty is not issued”). 7

 affirmative misconduct.” (internal quotation marks and ci-
 tations omitted)).
      7  Indeed, the Court of International Trade acknowl-
 edged that “generalized case law indicates that collection
 of unpaid duties does not require the elaborate
Case: 22-1832     Document: 45    Page: 15   Filed: 08/03/2023

 US v. KATANA RACING, INC.                                15

                        CONCLUSION
      For the foregoing reasons, the decision of the Court of
 International Trade is reversed. The case is remanded to
 the court for further proceedings consistent with this opin-
 ion. 8
                REVERSED AND REMANDED
                             COSTS
 No costs.

 administrative procedures of § 1592(b)(1).” Katana, 569 F.
 Supp. 3d at 1314 (internal quotation marks omitted).
     8   At oral argument, the parties informed us that
 pages 165–69 and 177–99 were inadvertently included in
 the Appendix. Accordingly, at the request of the parties,
 we have disregarded those pages. See Oral Arg. at 10:50–
 11:52, 12:20–58.