7 1 testify, or to produce records, the district court of the United 2 States for any district in which such person is found or resides 3 or is doing business, upon application and after notice to any 4 such person and hearing, shall have jurisdiction to issue an 5 order requiring such person to appear and give testimony or 6 appear and produce records, or both, and any failure to obey 7 such order of the court may be punished by such court as a 8 contempt thereof. 9 "(b) CONTEMPT.-Any person adjudged guilty of con10 tempt for neglecting or refusing to obey a lawful summons 11 issued under section 509 of this Act and for refusing to obey 12 the order of the court shall, for so long as the failure continues 13 and in addition to the punishment imposed by the court, be 14 prohibited from importing merchandise into the United 15 States directly or indirectly or for his account, and the Sec16 retary of the Treasury shall instruct the appropriate customs officers to withhold delivery of merchandise imported directly 17 18 or indirectly by him or for his account. If such failure con19 tinues for a period of one year from the date of such instruc 20 tion such officer shall cause all merchandise held in customs 21 custody pursuant to this provision to be sold at public auction 22 23 24 25 or otherwise disposed of under the customs laws." SEC. 108. Section 511, Tariff Act of 1930, as amended (19 U.S.C. 1511), is repealed. SEC. 109. Section 514 of the Tariff Act of 1930, as 8 1 amended (19 U.S.C. 1514), is amended by adding at the 2 end thereof the following new subsection: 3 "(d) If a protest of a decision concerning entry of any 4 merchandise is filed under subsection (b), if contest of a 5 decision concerning entry of any merchandise is filed under 6 section 516, or if a concerned customs officer determines that 7 liquidation as to any merchandise is suspended at a port of 8 entry, the Secretary of the Treasury shall, by regulation, 9 require that notice of such protest, contest, or suspension be 10 published in the Federal Register." 11 SEC. 110. Section 557, Tariff Act of 1930, as amended 12 (19 U.S.C. 1557), is amended by adding a new subsection 13 (d) to read as follows: 14 "(d) Merchandise may be withdrawn for consumption 15 without the payment of the duty thereon if the consignee or 16 transferee is permitted to pay duty at a later time pursuant to 17 regulations prescribed by the Secretary of the Treasury under 18 section 505 of this Act." 19 SEC. 111. Section 584 of the Tariff Act of 1930, as 20 amended (19 U.S.C. 1584), is amended 21 220 (1) by inserting "or any person directly or indirectly responsible for any discrepancy between the merchandise and said manifest" after "or the owner of such vessel or vehicle" each place that it appears in the first CO 3 4 5 6 7 8 9 10 11 12 13 14 sentence of the first undesignated paragraph of such section; (2) by inserting "or any person directly or indirectly responsible for heroin, morphine, cocaine, isonipe caine, or opiate being in such merchandise" after "or the owner of such vessel or vehicle" in the first sentence of the second undesignated paragraph of such section; and (3) by inserting "or any person directly or indirectly responsible for smoking opium, opium prepared for smoking, or marihuana being in such merchandise" after "or the owner of such vessel or vehicle" in the sec ond sentence of the second undesignated paragraph of such section. SEC. 112. (a) Section 592 of the Tariff Act of 1930, as 15 amended (19 U.S.C. 1592), is amended to read as follows: 16 "SEC. 592. PENALTIES FOR FRAUD, GROSS NEGLIGENCE, 17 18 AND NEGLIGENCE. "(a) SEIZURE.-Any consignor, seller, owner, im19 porter, consignee, agent, or other person (hereinafter in this 20 section referred to as a 'person') who by fraud, gross negli21 gence, or negligence enters or introduces or attempts to enter 24 "(1) any invoice, declaration, affidavit, letter, 10 1 2 3 paper, or written or oral statement which is material and false, or "(2) any act or omission which is material, 4 whether or not the United States is or may be deprived of the 5 lawful duties, or any portion thereof, shall be subject to a 6 monetary penalty as provided for in subsection (d). If the 7 Secretary of the Treasury or his delegate has reasonable 8 cause to believe that such person is insolvent or beyond the 9 jurisdiction of the United States or that seizure is otherwise 10 essential to protect the revenue of the United States, such 11 merchandise may be seized and, upon assessment of a mone12 tary penalty, forfeited unless the monetary penalty is paid 13 within the time specified by law. The Secretary of the 14 Treasury or his delegate shall return merchandise seized 15 under this subsection upon the deposit of security not to ex16 ceed the maximum monetary penalty which may be assessed 17 under subsection (d). 18 "(b) NOTICE.-If the appropriate customs officer has 19 reasonable cause to believe that there has been a violation of 20 subsection (a) and determines that further proceedings are 21 warranted, he shall issue to the person concerned a written 22 notice of his intention to issue a claim for a monetary penalty. 23 Such notice shall 9 10 11 12 11 "(2) set forth the details of the entry or introduc tion or the attempted entry or introduction; "(3) specify all laws and regulations allegedly violated; "(4) disclose all the material facts which establish the alleged violation; "(5) state whether the alleged violation occurred as a result of fraud, gross negligence, or negligence; 66 (6) state the estimated loss of lawful duties, if any, and, taking into account all circumstances, the amount of the proposed monetary penalty; and "(7) inform such person that he shall have a rea13 sonable opportunity to make representations, both oral 22 14 15 16 and written, as to why a claim for a monetary penalty should not be issued in the amount stated. "(c) VIOLATION.-After considering representations, if 17 any, made by the concerned person pursuant to the notice 18 issued under subsection (b), the appropriate customs officer 19 shall determine whether any violation of subsection (a), as 20 alleged in the notice, has occurred. If he determines that 21 there was no violation, he shall promptly notify, in writing, 22 the person to whom the notice was sent. If he determines 23 that there was a violation, he shall issue a written claim to 24 such person. This claim shall specify all changes in the infor25 mation provided under paragraphs (1) through (6) of |