Page:United States Statutes at Large Volume 92 Part 1.djvu/945

 PUBLIC LAW 95-410—OCT. 3, 1978

92 STAT. 891

moned) who is identified in the description of the records contained in such summons; then notice of such summons shall be given to any persons so identified within a reasonable time before the day fixed in the summons as the day upon which such records are to be examined or testimony given. Such notice shall be accompanied by a copy of the summons which has been served and shall contain directions for staying compliance with the summons under paragraph (5)(B) of this subsection. " (3) Any notice required under paragraph (2) of this subsection shall be sufficient if such notice is served in the manner provided in subsection (b) of this section upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person. " (4) Paragraph (2) of this subsection shall not apply to any summons— " (A) served on the person with respect to whose liability for duties or taxes the sunnnons is issued, or any officer or employee of such person; or " (B) to determine whether or not records of the import transactions of an identified person have been made or kept. " (5) Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under paragraph (2) of this subsection shall have the right— " (A) to intervene in any proceeding with respect to the enforcement of such summons under section 510 of this Act; and Jnfra. " (B) to stay compliance with the summons if, not later than the day before the day fixed in the summons as the day upon which the records are to be examined or testimony given— " (i) notice in writing is given to the person summoned not to comply with the summons; and " ( i i) a copy of such notice not to comply with the summons is mailed by registered or certified mail to such person and to such office as the Secretary may direct in the notice referred to in paragraph (2) of this subsection. " (6) No examination of any records required to be produced under a summons as to which notice is required under paragraph (2) of this subsection may be made— " (A) before the expiration of the period allowed for the notice not to comply under paragraph (5)(B) of this subsection, or " (B) if the requirements of such paragraph (5)(B) have been met, except in accordance with an order issued by a court of competent jurisdiction authorizing examination of such records or with the consent of the person staying compliance. " (7) The provisions of paragraph s (2) and (5) of this subsection shall not apply with respect to any summons if, upon petition by the Secretary, the court determines, on the basis of the facts and circumstances alleged, that there is reasonable cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying, or production of records.". SEC. 106. Section 510 of the Tariff Act of 1930 (19 U.S.C. 1510) is amended to read as follows: "SEC. 510. JUDICIAL ENFORCEMENT. " (a) ORDER OF COURT.—If any person summoned under section 509 of this Act does not comply with the summons, the district court of Ante, p. 889.

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