Failure or Refusal of Party to Give Evidence or Submit Documents for Assessment.
Section 1402
SEC. 1402. Failure or Refusal of Party to Give Evidence or Submit Documents for Assessment. – When the owner, importer or consignee of any imported goods, or the agent of either, fails or refuses, upon lawful demand in writing by any customs officer to appear, lawfully depose, or submit to examination or to answer any material question or refuses to produce records, accounts or invoices in possession pertaining to the value, classification or disposition of the goods in question and deemed material in assessing the same, the District Collector shall assess a surcharge of twenty percent (20%) on the dutiable value of the goods which is the subject of the importation.