[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: 19CFR172.43]

[Page 318]
 
                        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 E--Supplemental Petitions for Relief
 
Sec. 172.43  Waiver of statute of limitations.

    The deciding Customs official always reserves the right to require a 
waiver of the statute of limitations executed by the charged party or 
parties as a condition precedent before accepting a supplemental 
petition in any case in which less than one year remains before the 
statute will be available as a defense to all or part of that case.