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GGD-78-5 1 (1978-03-13)

handle is hein.gao/gaobaawts0001 and id is 1 raw text is: DOCIBRNT fRSBI 05147 - fD07356521 Customs Penalty Assessment and liti.gation Proceduies: Chages Mould Help Both the Govecnoent and Importe-:s. GGD 78-5; B-114898. march 13. 1976. 28 pp. * 4 appe'dices (6 pp.). Report to the Congress; by Elmer B. Staats Comptroller General, Issue Area: Law Enf 0rce0Rn' and Crime Prevention (500). Contact: General %ove m*aent Div. Budqet Function: General Government: Other General Goveraneut (751); Xav Enforcemeat and Justice: Federal Law Enforcement and Prosecutlon (806). 0:ganization Co cernedf: D#pWitment of the 2reasuryr; United States Customs Snvice. Congressional Relevance: Congress; House Committee on says an d means; 54a.uto Committee on Financa: Intrnatioaal Trade Subcommitt e. Authority: -19 C.F.F. 10. -19 C.F.R. 113. -19 C.F.Ai- 141. a19 C.F.R. 14.. -19 C.F.R. 18. Tariff Act of 1930# as amended. 19 U.S.C. l,53. 19 U.S.c. 1584. 19 U.S.C. 1592. In recent years, .S. inpoLters have alleged that penalties for violating import las and regulations are ineqgaitable and do not provide for adequate judicial review, an examination of penalty ,assessaent and vitigation procedures in five U.S. Customs Service districts showed that the lava# regulations, and procedures for handling import violations have not been in the best interest of the Govenent or the .porters. Findinqsfozclusiona: The Custoa Service's penalty asesmseut and mitigation pzedures contain four aajo problem areas: the intial penalty require4 by law is often unfdir. judicial review of violations has boe limited to cousidering whether a violation occurred, Custons does not uniformly apply the mitigation process, and Customs takes ccnsiderable time to process peualty cases wkich slows receipt of revenue by the Gavernrent. In fiscal year 1975. the Government collected penalties of about $15.6 million. Nith timely pre-easing of penalty cases it could have received the revenues ere promptly. Recommendations: shore possible, the Sewretary of ths Treasury should revise Customs regulations to allow Customs to consider the circumstpuces of the violation when asse.sinq a penalty. The Commissiuner of Customs shoald: giv.e ex ,licit Service-wide guidelines for all types of violations, require the districts to submit exceptions to the guidelimnes to headquarteraI, and place greater emphasis on expediting penalty cases. The Commissioner should emphasize quicker processing of penalty cases by: identifying why delals in investigations occurr; 2-nplementing procedures, including priorities and time frames, to speed up investigations whenever possible; iorlementing a reporting system to identify exceptional investigations which take longer than the time frames; clacifyinq Customss policy of granting extensions fo-: filing

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