[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: 19CFR171.2]

[Page 287]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 171--FINES, PENALTIES, AND FORFEITURES--Table of Contents
 
                    Subpart A--Application for Relief
 
Sec. 171.2  Filing a petition.

    (a) Where filed. A petition for relief must be filed with the Fines, 
Penalties, and Forfeitures office whose address is given in the notice.
    (b) When filed--(1) Seizures. Petitions for relief from seizures 
must be filed within 30 days from the date of mailing of the notice of 
seizure.
    (2) Penalties. Petitions for relief from penalties must be filed 
within 60 days of the mailing of the notice of penalty incurred.
    (c) Extensions. The Fines, Penalties, and Forfeitures Officer is 
empowered to grant extensions of time to file petitions when the 
circumstances so warrant.
    (d) Number of copies. The petition must be filed in duplicate unless 
filed electronically.
    (e) Exception for certain cases. If a penalty is assessed or a 
seizure is made and less than 180 days remain before the statute of 
limitations may be asserted as a defense, the Fines, Penalties, and 
Forfeitures Officer may specify in the seizure or penalty notice a 
reasonable period of time, but not less than 7 working days, for the 
filing of a petition for relief. If a petition is not filed within the 
time specified, the matter will be transmitted promptly to the 
appropriate Office of the Chief Counsel for referral to the Department 
of Justice.