The Supreme Court of United States denied certiorari in the Trek Leather case, stylized as Shadadpuri v. United States in its petition.  This denial places the final holding of Trek Leather with the most recent decision by the Court of Appeals for the Federal Circuit (“CAFC”).  Previously, in September 2014, the CAFC held that a “person” who may be liable for a customs penalty under 19 U.S.C. § 1592 is not limited to an importer of record.  Accordingly, this decision has created a large range of individuals who may be held liable for customs violations, regardless of whether Customs can pierce the corporate veil.  You can read the CAFC’s previous decision here.