Page:United States Statutes at Large Volume 92 Part 1.djvu/950

 92 STAT. 8 9 6

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PUBLIC LAW 95-410—OCT. 3, 1978 " (5) SEIZURE.—If the Secretary has reasonable cause to believe that a person has violated the provisions of subsection (a) and that such person is insolvent or beyond the jurisdiction of the United States or that seizure is otherwise essential to protect the revenue of the United States or to prevent the introduction of prohibited or restricted merchandise into the customs territory of the United States, then such merchandise may be seized and, upon assessment of a monetary penalty, forfeited unless the monet a r y penalty is paid within the time specified by law. W i t h i n a reasonable time after any such seizure is made, the Secretary shall issue to the person concerned a written statement containing the reasons for the seizure. After seizure of merchandise under this subsection, the Secretary may, in the case of restricted merchandise, and shall, in the case of any other merchandise (other than prohibited merchandise), return such merchandise upon the deposit of security not to exceed the maximum monetary penalty which may be assessed under subsection (c). "(d)

19 USC 1514.

514 of this Act, if the United States has been deprived of lawful duties as a result of a violation of subsection (a), the appropriate customs officer shall require that such lawful duties be restored, whether or not a monetary penalty is assessed. "(e)

19 USC 1604.

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Ante, p. 893.

DEPRIVATION o r L A W F U L D U T I E S. — Notwithstanding section

DISTRICT COURT PROCEEDINGS.—Notwithstanding any other

provision of law, in any proceeding in a United States district court commenced by the United States pursuant to section 604 of this Act for the recovery of any monetary penalty claimed under this section— " (1) all issues, including the amount of the penalty, shall be tried de novo; " (2) if the monetary penalty is based on fraud, the United States shall have the burden of proof to establish the alleged violation by clear and convincing evidence; " (3) if the monetary penalty is based on gross negligence, the United States shall have the burden of proof to establish all the elements of the alleged violation; and " (4) if the monetary penalty is based on negligence, the United States shall have the burden of proof to establish the act or omission constituting the violation, and the alleged violator shall have the burden of proof that the act or omission did not occur as a result of negligence.". (b) Section 603 of the Tariff Act of 1930 (19 U.S.C. 1603) is amended by inserting " p r o m p t l y " immediately after "to report". (c) Section 613 of the Tariff Act of 1930 (19 U.S.C. 1613) is amended— (1) by striking out " Any " in the first sentence and inserting in lieu thereof " (a) Except as provided in subsection (b) of this section, any "; and (2) by a d d i n g at the end thereof the following new subsection: " (b) I f merchandise is forfeited under section 592 of this Act, any proceeds from the sale thereof in excess of the monetary penalty finally assessed thereunder and the expenses and costs described in subsection (a)(1) and (2) of this section incurred in such sale shall be returned to the person against whom the penalty was assessed." (d) Section 615 of the Tariff Act of 1930 (19 U.S.C. 1615) is amended by inserting " ( other than those arising under section 592 of this Act) " immediately after " I n all suits or actions".

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