United States v. UPS Customhouse Brokerage, Inc.

Post-Trial Opinion

CARMAN, Judge.

The Bureau of Customs and Border Protection (“Customs”) initiated this action 1 against Defendant, UPS Customhouse Brokerage, Inc. (“UPS”) seeking to enforce monetary penalties of $75,000 for UPS’s alleged violation of section 641 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1641 (2000) (“the broker statute”). 2

In order to prevail, Customs needs to satisfy the statutory requirements of section 1641(b)(4), 3 which require that it prove, by a preponderance of the evidence, (1) that UPS was a licensed “customs broker”; (2) that UPS was engaged in “customs…