[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR171.12]

[Page 285-286]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 171--FINES, PENALTIES, AND FORFEITURES--Table of Contents
 
                     Subpart B--Action on Petitions
 
Sec. 171.12  Petitions acted on at Customs Headquarters.

    Upon receipt of a petition for relief filed pursuant to the 
provisions of section 618 of the Tariff Act of 1930, as amended (19 
U.S.C. 1618), section 5321(c) of title 31, United States Code (31 U.S.C. 
5321(c)), or section 320 of title 46, United States Code App. (46 U.S.C. 
App. 320), involving fines, penalties, and forfeitures which are outside 
of his or her delegated authority, the Fines, Penalties, and Forfeitures 
Officer will refer that petition to the Chief, Penalties Branch, Office 
of Regulations and Rulings, Customs Headquarters, who is

[[Page 286]]

empowered to remit or mitigate on such terms and conditions as, under 
law and in view of the circumstances, he or she deems appropriate, 
unless there has been no delegation to act by the Secretary of the 
Treasury or his designee. In those cases where there has been no 
delegation to act by the Secretary, the Chief, Penalties Branch, will 
forward the matter to the Department with a recommendation.