[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: 19CFR172.3]

[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. 172.3  Filing a petition.

    (a) Where filed. A petition for relief must be filed by the bond 
principal with the Fines, Penalties, and Forfeitures office whose 
address is given in the notice.
    (b) When filed. Petitions for relief must be filed within 60 days 
from the date of mailing to the bond principal the notice of claim for 
liquidated damages or penalty secured by a bond.
    (c) Extensions. The Fines, Penalties, and Forfeitures Officer is 
empowered to grant extensions of time to file petitions when the 
circumstances so warrant.
    (d) Number of copies. The petition must be filed in duplicate unless 
filed electronically.
    (e) Exception for certain cases. If a penalty or claim for 
liquidated damages is assessed and fewer than 180 days remain from the 
date of penalty or liquidated damages notice before the statute of 
limitations may be asserted as a defense, the Fines, Penalties, and 
Forfeitures Officer may specify in the notice a reasonable period of 
time, but not less than 7 working days, for the filing of a petition for 
relief. If a petition is not filed within the time specified, the matter 
will be transmitted promptly to the appropriate Office of the Chief 
Counsel for referral to the Department of Justice.

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