corporate officer of an importer of record is not directly liable for gross
negligence when misrepresenting the value of imported merchandise to Customs
and Border Protection, according to the Federal Circuit Appeals Court ruling in United States v. Trek Leather, Inc. on
July 30, 2013. This seemingly well settled principle, based on traditional notions of personal
liability protection under the corporate law shield, will soon be tested because
the Federal Circuit has granted the U.S. Government’s petition for an en banc
rehearing of this case.