any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled.
toute personne qui a acquis ou détenu les marchandises en cause et qui savait ou devait raisonnablement savoir, au moment où elle a acquis ou reçu ces marchandises, qu’une obligation découlant de la législation douanière n’était pas remplie.