[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: 19CFR172.12]

[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. 172.12  Petitions acted on at Customs Headquarters.

    Upon receipt of a petition for relief filed 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), involving fines, penalties, and 
claims for liquidated damages which are outside of his or her delegated 
authority the Fines, Penalties, and Forfeitures Officer will refer that 
petition to the Chief, Penalties Branch, Office of Regulations and 
Rulings, Customs Headquarters, who is empowered, notwithstanding any 
other law or regulation, to mitigate penalties or cancel bond claims on 
such terms and conditions as, under law and in view of the 
circumstances, he or she deems appropriate.