In July 2010, when Jintenglong Technology Co., Ltd. was declaring the import of its 16th batch of integrated circuits, the customs authorities seized the shipment on suspicion of "smuggling" because the customs declarant mistakenly wrote "MX25L8006EM11-12G" instead of "MX25L8006EM1I-12G" in the integrated circuit model number. Subsequently, customs also discovered that the actual unit price of the integrated circuits did not match the declared price, and on this basis determined that Jintenglong Company was suspected of "tax evasion" through falsely declaring prices. In April 2014, an administrative penalty decision was issued: confiscating 88,215 integrated circuits from Jintenglong Company and "recovering" a total of RMB 890,000 as the value of the "smuggled goods" from the company! In fact, the main work of Jintenglong Company was to act as a contract manufacturer for a certain "children's sound book music box" for the American company PIL. The integrated circuits in question used in the music boxes were ordered by PIL from Taiwan and shipped directly to Jintenglong Company for assembly, and after completion, they were exported directly to PIL along with the finished products, none of which were sold domestically.
虽然金腾龙公司事后曾经向市海关部门申请行政复议，但复议机关没有听取金腾龙公司辩解，被复议机关决定维持原处罚决定。深感委屈的金腾龙公司决定委托广东知明律师事务所知明律师团队代理维权事宜。在曹广辉律师协助下，知明律师向市中级人民法院发起了对区海关局的行政诉讼。
知明律师的代理意见主要有三。首先，针对“走私”而言，涉案集成电路型号被误写成“1”的英文字母“I”，仅仅是代表生产加工时的温度范围，不会影响到货物的进口税率。而区海关部门竟罔顾一切，仅仅针对纸面上面的小瑕疵便认定金腾龙公司构成走私，完全混淆了法律规定的“故意走私行为”与“违反海关监管规定行为”之间的区别。其次，针对“逃税”而言，金腾龙公司申报价格出现的误差属于客观“申报不实”，而非故意伪报价格。由于无法从美国PIL公司处获属于商业秘密的集成电路单价，故金腾龙公司只能自行估算价格。最后，通过大量证据表明，金腾龙公司前15批进口的集成电路仅用于加工出口，并一直以“一般贸易”的形式申报，接受海关监督，甚至为此而多缴关税，完全不存在“低价逃税”的必要或可能。
在随后进行法庭辩论中，面对被告区海关部门的负责人坚持认为：“原告金腾龙公司在申报前已明知货物的实际交易价格!”的辩解，知明律师毫不退让，当庭质问区海关部门的负责人“是否有证据证明上述的内容?”同时重申：被告区海关部门应依照《海关行政处罚实施条例》第15条规定的“申报不实”情形处理本起纠纷，而不应该武断地以“走私”、“逃税”的名目来加害原告。
在经过了激烈的法庭辩论后，区海关部门领导也似乎意识到自身行为的违法性与不当性。在调解会上，知明律师曹广辉律师协助金腾龙公司再次充份表达了自己的合法主张，并诚恳地提出了“只要区海关部门撤销之前的行政处罚决定，公司将立即撤诉，既往不咎”的和解条件。区海关部门在反复研究后也基本认同金腾龙公司的合法主张。最终，双方在法院的调解下顺利地达成了和解协议，使本案以双方和解、原告撤诉告终
