[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: 19CFR172.11]

[Page 316]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 172--CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS--Table of Contents
 
                     Subpart B--Action on Petitions
 
Sec. 172.11  Petitions acted on by Fines, Penalties, and Forfeitures Officer.


    (a) Mitigation or cancellation authority. Upon receipt of a petition 
for relief submitted pursuant to the provisions of section 618 or 623 of 
the Tariff Act of 1930, as amended (19 U.S.C. 1618 or 19 U.S.C. 1623), 
or section 320 of title 46, United States Code App. (46 U.S.C. App. 
320), the Fines, Penalties, and Forfeitures Officer, notwithstanding any 
other law or regulation, is empowered to mitigate any penalty or cancel 
any claim for liquidated damages on such terms and conditions as, under 
law and in view of the circumstances, he or she shall deem appropriate 
in accordance with appropriate delegations of authority.
    (b) When violation did not occur. Notwithstanding any other 
delegation of authority, the Fines, Penalties, and Forfeitures Officer 
is always empowered to cancel any case without payment of a mitigated or 
cancellation amount when he or she definitely determines that the act or 
omission forming the basis of any claim of penalty or claim for 
liquidated damages did not occur.