[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: 19CFR172.22]

[Page 317]
 
                        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 C--Disposition of Petitions
 
Sec. 172.22  Decisions not protestable.

    (a) Mitigation decision not subject to protest. Any decision to 
remit or mitigate a penalty or cancel a claim for liquidated damages 
upon payment of a lesser amount 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 or mitigate a penalty or cancel a claim for 
liquidated damages upon payment of a lesser amount 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 or cancellation amount as accord and 
satisfaction. Payment of a mitigated or cancellation 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 or 
cancellation amount will act as an accord and satisfaction of the 
Government claim. Payment of a mitigated or cancellation amount will 
never serve as a bar to filing a supplemental petition for relief.