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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 19 - Customs Duties |
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Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
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Part 171 - Fines, Penalties, and Forfeitures |
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Subpart C - Disposition of Petitions |
§ 171.23 - Decisions not protestable.
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§ 171.23 Decisions not protestable.
(a) Mitigation decision not subject to protest. Any decision to remit a forfeiture or mitigate a penalty is not a protestable decision as defined under the provisions of 19 U.S.C. 1514. Any payment made in compliance with any decision to remit a forfeiture or mitigate a penalty is not a charge or exaction and therefore is not a protestable action as defined under the provisions of 19 U.S.C. 1514.
(b) Payment of mitigated amount as accord and satisfaction. Payment of a mitigated amount in compliance with an administrative decision on a petition or supplemental petition for relief will be considered an election of administrative proceedings and full disposition of the case. Payment of a mitigated amount will act as an accord and satisfaction of the Government claim. Payment of a mitigated amount will never serve as a bar to filing a supplemental petition for relief.