Terms Used In CFR > Title 19 > Chapter I > Part 10 > Subpart J > Penalties

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• CBP: means U. See 19 CFR 101.1
• Contract: A legal written agreement that becomes binding when signed.
• Days: means calendar days;

  (g) Enterprise. See 19 CFR 10.582

• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Fraud: Intentional deception resulting in injury to another.
• Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
• Oath: A promise to tell the truth.
• Person: means a natural person or an enterprise;

  (q) Preferential tariff treatment. See 19 CFR 10.582

• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Statute: A law passed by a legislature.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1