[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: 19CFR172.2]

[Page 315]
 
                        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 A--Notice of Claim and Application for Relief
 
Sec. 172.2  Petition for relief.

    (a) To whom addressed. Petitions for the cancellation of any claim 
for liquidated damages or remission or mitigation of a fine or penalty 
secured by a Customs bond incurred under any law or regulation 
administered by Customs must be addressed to the Fines, Penalties, and 
Forfeitures Officer designated in the notice of claim.
    (b) Signature. The petition for remission or mitigation must be 
signed by the petitioner, his attorney-at-law or a Customs broker. If 
the petitioner is a corporation, the petition may be signed by an 
officer or responsible supervisory official of the corporation, or 
responsible employee representative of the corporation. Electronic 
signatures are acceptable. The deciding Customs officer may, in his or 
her discretion and with articulable cause, require proof of 
representation before consideration of any petition.
    (c) Form. The petition for cancellation, remission or mitigation 
need not be in any particular form. Customs can require that the 
petition and any documents submitted in support of the petition be in 
English or be accompanied by an English translation. The petition must 
set forth the following:
    (1) The date and place of the violation; and
    (2) The facts and circumstances relied upon by the petitioner to 
justify cancellation, remission or mitigation.
    (d) False statement in petition. A false statement contained in a 
petition may subject the petitioner to prosecution under the provisions 
of 18 U.S.C. 1001.