United States v. Trek Leather, Inc.

The majority holds that only an importer of record or agent authorized in writing — as defined by 19 U.S.C. § 1484 of the customs statutes — may be liable for negligence as a “person” under § 1592(a)(1)(A). Absent piercing of the corporate veil, it holds that corporate officers (agents of the corporation) like Shadadpuri are not liable for negligently submitting false customs forms.

In my view, the majority’s interpretation is inconsistent with the plain language of the statute and its legislative history. I respectfully dissent.

I

The majority suggests that § 1592 is designed solely to impose…