[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR159.51]

[Page 235]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                  Subpart E--Suspension of Liquidation
 
Sec. 159.51  General.


    Liquidation of entries shall be suspended only when provided by law 
or regulation, or when directed by the Commissioner of Customs. 
Liquidation of entries shall not be suspended simply because issues 
involved therein may be before the Customs Court in pending litigation, 
since the importer may seek relief by protesting the entries after 
liquidation.