; and (2) by adding at the end the following: (8) Identification of importer If the Commissioner determines under subsection (e) that there is a reasonable suspicion that covered merchandise was entered into the customs territory of the United States through evasion, the identity of the importer of the covered merchandise shall not be considered confidential information that is protected from public disclosure, regardless of whether the allegation described in paragraph (2) identifies the importer. (9) Addition of importers to investigations The Commissioner may, at any time while conducting an investigation under paragraph (1), expand the investigation to include an additional importer if the Commissioner determines that there is reasonable suspicion that the additional importer is engaged in the same or similar conduct as an importer previously subject to the investigation. . (b) Technical correction Section 517(d)(1)(B)(ii) of the Tariff Act of 1930 ( 19 U.S.C. 1517(d)(1)(B)(ii) ) is amended by striking subsection (e)(1) and inserting subsection (e)(2) . 305. Obstruction of investigations Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ), as amended by section 302, is further amended by adding at the end the following: (m) Obstruction of investigations (1) In general No person, with the intent of avoiding payment of a duty, tax, fee, or penalty owed or obstructing or influencing the investigation or proper administration of any investigation by U.S. Customs and Border Protection into the payment of a duty, tax, fee, or penalty owed, may alter, destroy, mutilate, conceal, cover up, falsify, or make a false entry in any record, document, or tangible object, or transfer, or otherwise conceal or disguise funds or assets. (2) Penalty (A) In general A person that violates paragraph (1) is liable for a civil penalty in an amount not to exceed the greater of— (i) the value of any concealed funds or altered assets