; (2) in subsection (d)— (A) by striking Merchandise exported and inserting the following: “ Merchandise exported contrary to law .— (1) In general Merchandise exported ; (B) by striking shall and inserting may ; and (C) by adding at the end the following: (2) Penalty (A) In general A person that directs, assists financially or otherwise, or is in any way concerned in, the exportation or sending from the United States or the attempted exportation or sending from the United States of merchandise contrary to law is liable for a penalty not to exceed the export value of the merchandise. (B) Seizure not required The penalty specified in subparagraph (A) applies with respect to a person described in that subparagraph without regard to whether the merchandise exported or sent or attempted to be exported or sent from the United States contrary to law was seized. ; and (3) by adding at the end the following: (e) Discretion of Secretary To impose penalties For any violation for which merchandise may be seized and forfeited under this section, the Secretary retains discretion to assess a penalty as provided by law, including a penalty pursuant to subsection (b) or (d), as appropriate, instead of seizure and forfeiture. . 304. Procedures for investigating claims of evasion of antidumping and countervailing duty orders (a) In general Section 517(b) of the Tariff Act of 1930 ( 19 U.S.C. 1517(b) ) is amended— (1) in paragraph (2), in the matter preceding subparagraph (A), by striking a person has entered covered merchandise and inserting covered merchandise has been entered