Page:United States Statutes at Large Volume 107 Part 3.djvu/248

This page needs to be proofread.

107 STAT. 2186 PUBLIC LAW 103-182—DEC. 8, 1993 19 USC 1593a note. Regulations. Effective date. "(2) if the monetary penalty is based on fraud, the United States shall have the burden of proof to establish the alleged violation by clear and convincing evidence; and "(3) if the monetary penalty is based on negligence, the United States shall have the burden of proof to establish the act or omission constituting the violation, and the alleged violator shall have the burden of providing evidence that the act or omission did not occur as a result of negligence.", (b) EFFECTIVE DATE.—The amendment made by subsection (a) applies to drawback claims filed on and after the nationwide operational implementation of an automated drawback selectivity program by the Customs Service. The Customs Service shall publish notice of this date in the Customs Bulletin. SEC. 623. DfTERPRETIVE RULINGS AND DECISIONS: PUBLIC INFORMA- TION. Section 625 (19 U.S.C. 1625) is amended to read as follows: 'SEC. 625. INTERPRETIVE RULINGS AND DECISIONS; PUBLIC INFORMATION. "(a) PUBLICATION. —Within 90 days after the date of issuance of any interpretive ruling (including any ruling letter, or internal advice memorandimi) or protest review decision under this chapter with respect to any customs transaction, the Secretary shall have such ruling or decision published in the Customs Bulletin or shall otherwise make such ruling or decision available for public inspection.

    • (b) APPEALS. —^A person may appeal an adverse interpretive

ruling and any interpretation of any regulation prescribed to implement such ruling to a higher level of authority within the Customs Service for de novo review. Upon a reasonable showing of business necessity, any such appeal shall be considered and decided no later than 60 days following the date on which the appeal is filed. The Secretary shall issue regulations to implement this subsection. "(c) MODIFICATION AND REVOCATION.—A proposed interpretive ruling or decision which would— "(1) modify (other than to correct a clerical error) or revoke a prior interpretive ruling or decision which has been in effect for at least 60 days; or "(2) have the effect of modifying the treatment previously accorded by the Customs Service to substantially identical transactions; shall be published in the Customs Bulletin. The Secretary shall give interested parties an opportunity to submit, during not less than the 30-day period after the date of such publication, comments on the correctness of the proposed ruling or decision. After consideration of any comments received, the Secretary shall publish a final ruling or decision in the Customs Bulletin within 30 days after the closing of the comment period. The final ruling or decision shall become effective 60 days after the date of its publication. "(d) PUBLICATION OF CUSTOMS DECISIONS THAT LIMIT COURT DECISIONS. — A decision that proposes to limit the application of a court decision shall be publisned in the Customs Bulletin together with notice of opportunity for public comment thereon prior to a final decision. "(e) PUBLIC INFORMATION.—The Secretary may make available in writing or through electronic media, in an efficient, comprehen-