[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR163.10]

[Page 276]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.10  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.
    (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.