Jackson's exposed breast was seen by around 90 million viewers

The network is suing the Federal Communications Commission (FCC) over the fine imposed for the incident.

Lawyers for CBS have argued that the "unintended" exposure should not be considered indecent.

The FCC, which has maintained that the so-called "wardrobe malfunction" was indecent, is defending the fine.

'Long-distance'

In a 76-page court brief, CBS argued the FCC had "failed to turn up even a shred of evidence suggesting that anyone at CBS participated" in the incident.

It added that the commission had abandoned its long-standing approach that "fleeting, isolated or unintended" images should not automatically be considered indecent.

Timberlake blamed the incident on a "wardrobe malfunction"

Jackson's right breast was exposed during a performance with Justin Timberlake during the Super Bowl's halftime show on 1 February 2004, when he pulled off part of Jackson's bustier.

In court documents, CBS described the flashing as an "unscripted, unauthorised and unintended long-distance shot of Ms Jackson's breast for nine-sixteenths of one second."

CBS claims Jackson and Timberlake "independently and clandestinely devised the finale" without telling anyone at the network.

The network has called for the fine to be dismissed as the broadcast was "neither explicit nor graphic."

But the FCC released a statement claiming that CBS "continues to ignore the voices of millions of Americans, Congress and the commission by arguing that Janet Jackson's halftime performance was not indecent... we continue to believe they are wrong".