Corporate Form Principles Apply To Import Law Violations

Law360, New York (August 29, 2013, 11:40 AM EDT) -- In United States v. Trek Leather Inc., 2013 U.S. App. LEXIS 15441(Fed. Cir. July 30, 2013) (Dyk, J., dissenting), the Court of Appeals for the Federal Circuit held that a corporate officer cannot be personally charged with negligence under the import penalty statutes for the actions he took in his capacity as an officer and on behalf of the corporation, absent a piercing of the corporate veil.

Although U.S. import laws provide for both criminal and civil enforcement, the United States has generally pursued civil enforcement...
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