Your client has received a Notice of Pre-penalty from Customs, citing him with a violation of 19 U.S.C. 1593A. In the notice, it is stated that he, the importer, has falsely sought, induced, or affected, the payment of a drawback claim through an act of material omission done with actual knowledge of, or wanton disregard for, the relevant facts and with indifference to, or disregard for his obligations under the statute. He is being cited for which ONE of the following degrees of culpability?
A) An “inexcusable clerical error”
B) Negligent inaction
C) Negligence
D) Gross negligence
E) Fraud
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The Answer is: C
Citation: 19 CFR 171, App D(A)&App D(B)(1)
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