19 CFR 163.10 v2 – Failure to comply with court order; penalties
(a) Monetary penalties. The U.S. district court for any judicial district in which a person served with a Customs summons is found or resides or is doing business may order such person to comply with the summons. Upon the failure of a person to obey a court order to comply with a Customs summons, the court may find such person in contempt and may assess a monetary penalty.
Terms Used In 19 CFR 163.10 v2
- person: refer to a natural person, corporation, partnership, association, or other entity or group. See 19 CFR 163.1
- Summons: Another word for subpoena used by the criminal justice system.
- Summons: means any summons issued under this part that requires the production of records or the giving of testimony, or both. See 19 CFR 163.1
(b) Importations prohibited. If a person fails to comply with a court order to comply with a Customs summons and is adjudged guilty of contempt, the Commissioner of Customs, with the approval of the Secretary of the Treasury, for so long as that person remains in contempt:
(1) May prohibit importation of merchandise by that person, directly or indirectly, or for that person’s account; and
(2) May withhold delivery of merchandise imported by that person, directly or indirectly, or for that person’s account.
(c) Sale of merchandise. If any person remains in contempt for more than 1 year after the Commissioner issues instructions to withhold delivery under paragraph (b)(2) of this section, the merchandise shall be considered abandoned and shall be sold at public auction or otherwise disposed of in accordance with subpart E of part 162 of this chapter.