Skip to main content
U.S. flag

An official website of the United States government

Here’s how you know

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

HTTPS

Secure .gov websites use HTTPS
A lock (LockA locked padlock) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Freedom 250 banner logo Join HHS in Celebrating Freedom 250
    • About HHS

      HHS is a U.S. executive department that touches the lives of nearly all Americans by protecting your rights, research, food safety, health care, aging, and much more.

    • Explore About HHS
    • About the Department
      • Leadership
      • HHS Divisions
      • Organizational Chart
      • Priorities
      • Budget in Brief
      • Contact Us
    • Press Room
      • Press Releases
      • Request for Comment
      • Request for Interview
      • Connect on Social Media
      • HHS Live
      • Podcasts
    • Careers
      • Working at HHS
      • Opportunities for Attorneys
      • Join the Health Workforce
      • I am HHS
      • New Employee Orientation
      • Transportation Services
    • Standards and Compliance
      • Gold Standard Science
      • Accessibility
      • Plain Writing
      • Digital Communications Standards
      • Records Management
    • Accountability and Transparency
      • Freedom of Information Act (FOIA)
      • Open Government
      • No Fear Act
      • Privacy at HHS
    • NUTRITION IN AMERICA

      HHS is advancing the Make America Healthy Again agenda by putting nutrition at the center of health. President Trump and Secretary Kennedy flipped the food pyramid to encourage Americans to Eat Real Food.

    • Explore Nutrition in America
    • Advancing Nutrition Education
    • Make Hospital Food Healthy Again
    • Eat Real Food
    • The Real Food Show
  • MAHA
    • Programs & Services

      HHS is responsible for public health, health care, and human/social services for the United States of America. This includes administering over 100 programs and services.

    • Explore Programs & Services
    • Health Care
      • Find a Health Center
      • Find an Indian Health Service Facility
      • Find Support for Mental Health, Drugs, or Alcohol
      • Find a Cancer Center
      • Dental Care Options
      • Telehealth
    • Health Insurance
      • Medicare – 65+ or With Disability
      • Medicaid - Low-Income, With Disability, or Pregnant
      • Children’s Health Insurance Programs (CHIP)
      • Find Health Insurance Coverage
      • Insurance Help for Mental Health and Substance Use
      • No Surprise Medicals Bills
    • Social Services
      • Programs for Children and Families
      • Programs for People with Disabilities
      • Programs for Older Adults
      • Resources for Caregivers
    • Public Health and Prevention
      • Emergency Preparedness and Response
      • Healthy Lifestyle
      • Mental Health and Substance Use
      • Food Safety and Nutrition
      • Drug and Product Safety
    • Health Research and Information
      • National Library of Medicine
      • Surgeon General Reports
      • Health Data
      • National Center for Health Statistics
      • Medline Plus
      • Clinical Research Studies
      • Volunteering to Participate in Research
    • Laws & Regulations

      HHS protects and helps you understand the laws and regulations, also known as "rules," that govern the nation. You also have the power to voice your opinion on these laws and regulations.

    • Explore Laws & Regulations
    • Regulatory Information
      • What is a Rule?
      • Find Rules by Division
      • Comment on Open Rules
      • Suggest Deregulatory Actions
      • Understand Key Federal Laws
    • Civil Rights
      • Your Civil Rights
      • Civil Rights Laws Enforced by HHS
      • Health Information Privacy
      • Substance Use Disorder Patient Confidentiality
      • Conscience and Religious Freedom
    • Laws and Regulations by Topic
      • HIPAA Privacy Rule
      • Health Insurance Protections
      • Health IT Legislation
      • Food and Drug Safety
      • Public Health Emergencies
    • Human Research Protections
      • The Belmont Report
      • Regulations, Policy, and Guidance
      • Human Subjects Regulations (45 CFR 46)
      • Register IRBs and Obtain FWAs
      • Trainings, Tutorials, and Workshops
      • International Research
    • Complaints and Appeals
      • File a Medicare Complaint
      • File a HIPAA Complaint
      • File a Civil Rights Complaint
      • Appeal an Insurance Company Decision
      • Report Fraud, Waste, and Abuse to OIG
      • Report a Problem to the FDA
      • Report a Tip on the Chemical and Surgical Mutilation of Children
    • Grants & Contracts

      HHS gives the most money in grants of any federal agency in the U.S. Find out about our grants and how your organization can apply for them. We also provide information on how you can work with us and our support of small businesses.

    • Explore Grants & Contracts
    • Grants
      • Get Ready for Grants Management
      • Grant Policies and Regulations
      • Research Grants and Funding from NIH
      • Search Grants.gov
      • Avoid Grant Scams
      • Contact HHS Grant Officials
    • Contracts
      • Get Ready to Do Business with HHS
      • Programs for Businesses
      • Contract Policies and Regulations
      • Search Opportunities on SAM.gov
      • Contact HHS Contracting Managers
    • Small Business
      • Contract Opportunities
      • Small Business Programs
      • Small Business Resources
      • Contact Small Business Staff
    • Radical Transparency

      HHS protects and helps you understand the laws and regulations, also known as "rules," that govern the nation. You also have the power to voice your opinion on these laws and regulations.

    • Explore Radical Transparency
    • CDC’s ACIP Conflicts of Interest
    • Ending Anti-Semitism on College Campuses
    • Ending Wasteful Spending
    • Keeping Food Ingredients Safe
    • Chemical Contaminants Transparency Tool
Breadcrumb
  1. Home
  2. About HHS
  3. Agencies
  4. DAB
  5. Decisions
  6. Board Decisi…
  7. 2026 Board Decisions
  8. Prestige S&A Product Corp. d/b/a Tobacco City, DAB No. 3238 (2026)
  • Departmental Appeals Board (DAB)
  • About DAB
    • Organizational Overview
    • Who are the Judges?
    • DAB Divisions
    • Contact DAB
  • Filing an Appeal Online
    • DAB E-File
    • Medicare Operations Division (MOD) E-File
  • Different Appeals at DAB
    • Appeals to DAB Administrative Law Judges (ALJs)
      • Forms
      • Procedures
    • Appeals to Board
      • Practice Manual
      • Guidelines
      • Regulations
      • National Coverage Determination Complaints
    • Appeals to the Medicare Appeals Council (Council)
      • Forms
      • Fully Integrated Duals Advantage (FIDA) Demonstration Project
  • Alternative Dispute Resolution Services
    • Mediation
    • ADR Training
    • Other ADR Services
  • DAB Decisions
    • Board Decisions
    • DAB Administrative Law Judge (ALJ) Decisions
    • Medicare Appeals Council (Council) Decisions
  • Stakeholder Feedback
  • Careers
    • Open Career Opportunities
    • Internships & Externships

Prestige S&A Product Corp. d/b/a Tobacco City, DAB No. 3238 (2026)


Department of Health and Human Services
DEPARTMENTAL APPEALS BOARD
Appellate Division

Prestige S&A Product Corp. d/b/a Tobacco City

Docket No. A-26-54
Decision No. 3238
August 6, 2026

DETERMINATION TO DECLINE REVIEW OF
ADMINISTRATIVE LAW JUDGE DECISION

An Administrative Law Judge (ALJ) granted a motion for sanctions by the Center for Tobacco Products (CTP) and issued an initial decision and default judgment against Prestige S&A Product Corp. d/b/a Tobacco City (Respondent), which now appeals to the Departmental Appeals Board (Board).  Prestige S&A Product Corp. d/b/a Tobacco City, DAB TB10939 (May 8, 2026) (ALJ Decision).  The ALJ sanctioned Respondent under 21 C.F.R. § 17.35 for repeated “noncompliance and lack of responsiveness” to ALJ orders and CTP discovery requests, a course of conduct that “effectively brought this proceeding to a standstill without any explanation or justification.”  Id. at 2-5.  The ALJ struck Respondent’s Answer to CTP’s complaint and entered a default judgment imposing a $709 civil money penalty against Respondent for violating the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. § 301 et seq., and its implementing regulations, 21 C.F.R. pt. 1140.  Id. at 2, 4-6.

Respondent’s notice of appeal does not meet regulatory requirements to “identify specific exceptions to the initial decision,” to “support each exception with citations to the record,” to “explain the basis for each exception,” and to include “a written brief.”  See 21 C.F.R. § 17.47(c).  Respondent’s one-page notice of appeal “acknowledges that deadlines were missed,” states without details that Respondent “attempted to communicate” with “the appropriate offices by telephone,” and claims “the failures were not willful” and “default judgment is a severe sanction.”  Suppl. Statement in Supp. of Appeal.  However, Respondent fails to specify or support any claim of factual or legal error by the ALJ.  Id.

The Board may, and does, “decline to review” this case.  See 42 C.F.R. § 17.47(j).  Petitioner states no basis for disturbing the ALJ’s factual findings or legal conclusions on any issue, and in analogous cases the Board has determined that it did not need to render a separate decision.  See Twin Peaks Drive Thru, LLC, DAB No. 3202 (2025); Rose W. Gunckel, DAB No. 3015 (2020); Red Brick Liquors Corp., DAB No. 2831 (2017); FC & G, Inc., DAB No. 2827 (2017); Baba Jawala Singh II, Inc., DAB No. 2817 (2017). 

Page 2

We thus decline to review the ALJ Decision, which “shall be final and binding on the parties 30 days after” this declination.  21 C.F.R. § 17.47(j).

/s/

Michael Cunningham

/s/

Karen E. Mayberry

/s/

Kathleen E. Wherthey Presiding Board Member

Back to top
Secretary Robert F. Kennedy Jr.

Follow @SecKennedy

HHS icon

Follow @HHSGov

HHS Email updates

Receive email updates from HHS.

Subscribe

HHS Logo

HHS Headquarters

200 Independence Avenue, S.W.
Washington, D.C. 20201
Toll Free Call Center: 1-877-696-6775​

  • Contact HHS
  • Careers
  • HHS FAQs
  • Nondiscrimination Notice
  • Press Room
  • HHS Archive
  • Accessibility Statement
  • Privacy Policy
  • Budget/Performance
  • Inspector General
  • Web Site Disclaimers
  • EEO/No Fear Act
  • FOIA
  • The White House
  • USA.gov
  • Vulnerability Disclosure Policy