; or (ii) an amount that is 3 times the amount of the duty, tax, fee, or penalty described in paragraph (1). (B) Adverse inference The Commissioner of U.S. Customs and Border Protection may make an inference that is adverse to the interests of a person that violates paragraph (1) in any investigation into the payment of a duty, tax, fee, or penalty described in that paragraph. (3) Standard of proof at court of international trade In any action at the United States Court of International Trade relating to a violation of paragraph (1), the United States shall have the burden of proof to establish the act or omission constituting the violation by clear and convincing evidence. . 306. Modification of bonding requirements (a) In general Section 623 of the Tariff Act of 1930 ( 19 U.S.C. 1623 ) is amended— (1) in subsection (b)— (A) in paragraph (1)— (i) by striking of penalty thereof and inserting of the bond ; (ii) by striking paragraph 4 and inserting paragraph (4) ; and (iii) by striking penalty of such bond and inserting amount of such bond ; and (B) in paragraph (2), by inserting before the end period the following: , and make rules and regulations for the disclosure of information or records to, and the collection of information or records from, sureties approved under this paragraph, without regard to any other provision of statute or regulation, including section 1905 of title 18, United States Code, and section 552a of title 5, United States Code (commonly known as the Privacy Act of 1974 )