[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: 19CFR174.28]

[Page 325]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
              Subpart C--Review and Disposition of Protests
 
Sec. 174.28  Consideration of additional arguments.

    In determining whether to allow or deny a protest filed within the 
time allowed, a reviewing officer may consider alternative claims and 
additional grounds or arguments submitted in writing by the protesting 
party with respect to any decision which is the subject of a valid 
protest at any time prior to disposition of the protest. In any case in 
which alternative claims or additional grounds or arguments are 
submitted orally, they shall be considered in the allowance or denial of 
the protest only if submitted in writing in conjunction with, or no 
later than 60 days after, such oral submission.

(R.S. 251, as amended, secs. 514, 624, 46 Stat. 734, as amended, 759; 19 
U.S.C. 66, 1514, 1624)

[T.D. 71-15, 36 FR 778, Jan. 16, 1971]