Often the value of cargo is less than the penalty for failure to file. What happens if the cargo is abandoned and goes G.O? Can/Will CBP issue a penalty, and if so to whom?

Often the value of cargo is less than the penalty for failure to file. What happens if the cargo is abandoned and goes G.O? Can/Will CBP issue a penalty, and if so to whom?

If the cargo is abandoned and no ISF or bond was ever filed, there should be no claim issued against that shipment if there is no bond that obligated the ISF transaction.