An importer who fails to comply with a lawful demand for entry records can avoid penalties if s/he can show that the records are unavailable for any of the following reasons EXCEPT_______. Choose ONE of the following answers, which will correctly fill in the blank found directly above:
A) That the loss of the demanded record was the result of an act of God or other natural casualty or disaster beyond the fault of such person or an agent of the person.
B) That he has been certified as a participant in the Recordkeeping Compliance Program, that he is generally in compliance with the appropriate procedures and requirements of that program, and that the violation in question is his first violation and was a non-willful violation.
C) He thought that his Customs broker was responsible for maintaining his records.
D) That the record demanded was presented to and retained by Customs at the time of entry or submitted in response to an earlier demand.
E) On the basis of other evidence satisfactory to Customs, that the demand was substantially complied with. On the basis of other evidence satisfactory to Customs, that the demand was substantially complied with.
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The Answer is: C
Citation: 19 CFR 163.6(b)(3)
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