[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: 19CFR171.23]

[Page 289]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 171--FINES, PENALTIES, AND FORFEITURES--Table of Contents
 
                   Subpart C--Disposition of Petitions
 
Sec. 171.23  Decisions not protestable.

    (a) Mitigation decision not subject to protest. Any decision to 
remit a forfeiture or mitigate a penalty is not a protestable decision 
as defined under the provisions of 19 U.S.C. 1514. Any payment made in 
compliance with any decision to remit a forfeiture or mitigate a penalty 
is not a charge or exaction and therefore is not a protestable action as 
defined under the provisions of 19 U.S.C. 1514.
    (b) Payment of mitigated amount as accord and satisfaction. Payment 
of a mitigated amount in compliance with an administrative decision on a 
petition or supplemental petition for relief will be considered an 
election of administrative proceedings and full disposition of the case. 
Payment of a mitigated amount will act as an accord and satisfaction of 
the Government claim. Payment of a mitigated amount will never serve as 
a bar to filing a supplemental petition for relief.