[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR163.10]



[Page 278]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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.