The U.S. Department of Justice says it has filed a civil lawsuit seeking $67.9 million in unpaid customs duties and $222.5 million in penalties from Uni-Tile & Marble Inc. and its CEO, Xin Mian Pan. The combined $290.4 million is what the government is requesting—not a court judgment or a finding that either defendant is liable. DOJ says the complaint’s claims are allegations only and liability has not been determined.
What DOJ says it filed
In an announcement dated October 7, 2026, and updated October 8, the Justice Department said the United States filed a civil fraud lawsuit against Uni-Tile & Marble Inc. and Pan in the U.S. Court of International Trade. DOJ describes Uni-Tile as an importer and retailer of kitchen and bath construction and remodeling products.
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The government says the civil complaint seeks to enforce a U.S. Customs and Border Protection demand for additional duties and penalties. It alleges violations of section 592 of the Tariff Act of 1930, codified at 19 U.S.C. § 1592(a). The amount sought does not establish that the defendants owe it; the case would have to proceed through the legal process.
How the $290.4 million figure breaks down
| Amount | What DOJ says it represents |
|---|---|
| $67.9 million | Unpaid customs duties sought by the government, according to DOJ’s 2026 announcement. |
| $222.5 million | Fraud penalties sought by the government, according to DOJ’s 2026 announcement. |
| $290.4 million | Arithmetic total of the two amounts stated by DOJ in 2026; it is not a separately established judgment. |
These are case-specific amounts requested by the government, not a broader estimate of customs fraud or a final amount determined by a court.
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What the government alleges happened
DOJ alleges that the conduct ran from September 2018 through August 2023 and involved fraudulent transshipment, undervaluation, and misdescription through multiple shell companies. The complaint says materially false statements or omissions were made to U.S. Customs and Border Protection in 503 customs entries.
The goods identified in the allegations include wooden cabinets and vanities, quartz surface products, ceramic tiles, and other merchandise imported from China. These descriptions summarize the government’s allegations; they are not findings made after a trial.
Has a court found Uni-Tile or Pan liable?
DOJ expressly states: “The claims in the complaint are allegations only, and there has been no determination of liability.” The announcement therefore does not establish that the defendants committed fraud or owe the requested amounts. It also does not establish what happened in the case after the announcement.
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DOJ also notes that on December 18, 2025, the U.S. Attorney’s Office for the Northern District of California announced criminal conspiracy charges, including wire fraud, smuggling, and international money laundering, against Pan, Uni-Tile, and other parties. That announcement is related enforcement context, but it does not establish the status or outcome of those charges.
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Why this matters to importers
The civil complaint centers on customs entry information—particularly origin, value, and merchandise descriptions. For a business importing goods, those are documentation and declaration issues; the DOJ announcement does not assess any particular company’s compliance practices or offer findings about the wider import industry.
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