[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: 19CFR174.29]

[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. 174.29  Allowance or denial of protests.

    The port director shall allow or deny in whole or in part a protest 
filed in accordance with section 514, Tariff Act of 1930, as amended, 19 
U.S.C. 1514) within 2 years from the date the protest was filed. If the 
protest is allowed in whole or in part the port director shall remit or 
refund any duties, charge, or exaction found to have been collected in 
excess, or pay any drawback found due. If a protest of an exporter or 
producer under Sec. 174.12(a)(5) of this part is allowed in whole or in 
part, any monies found to have been collected in excess shall be 
refunded to the party who paid the monies even if such party did not 
file an appropriate and timely protest under this part. If the protest 
is denied in whole or in part the port director shall give notice of the 
denial in the form and manner prescribed in Sec. 174.30.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 94-1, 58 FR 
69472, Dec. 30, 1993]