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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Penalty for regulatory contravention: auditees face monetary sanction for contravening, abetting, or failing to comply.</h1> A regulatory provision imposes penalty liability on any auditee who contravenes, abets the contravention of, or fails to comply with duties under the customs audit regulations, describing bases for monetary sanction tied to active contravention, facilitation or omission to fulfill compliance obligations.

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