Flora’s Flowers has received a pre-penalty notice from Customs for gross negligence under 19 USC 1592. A petition with the Fines, Penalty and Forfeitures Officer to have the amount of the monetary penalty reduced is filed. Customs decides to further review the circumstances surrounding the violation. Assuming that the level of culpability is sustained at the level of gross negligence and the case record sufficiently establishes their existence, which ONE of the following will NOT be considered as a factor in mitigation?
A) Flora’s Flowers relied on written advice from an Import Specialist regarding this importation.
B) This is only the second time Flora’s Flowers has imported merchandise and this is the first time Flora’s Flowers filed its own entry/entry summary.
C) The Import Specialist knew there were violations in Flora’s Flowers first importation, but without justification, failed to inform Flora’s Flowers so it could have taken earlier corrective action.
D) Flora’s Flowers exhibits extraordinary cooperation in assisting Customs with the investigation.
E) Flora’s Flowers tells Customs that they don’t have the money to pay the penalty and submit documentation that supports this claim.
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The Answer is: B
Citation: 19 CFR 171 App B (G)(4)
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