[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: 19CFR173.1]

[Page 316]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 173--ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents
 
Sec. 173.1  Authority to review for error.

    Port directors have broad responsibility and authority to review 
transactions to ensure that the rate and amount of duty assessed on 
imported merchandise is correct and that the transaction is otherwise in 
accordance with the law. This authority extends to errors in the 
construction of a law and to errors adverse to the Government as well as 
the importer.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 79-221, 44 
FR 46830, Aug. 9, 1979]