[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR159.51]



[Page 235]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

                   Subpart E_Suspension of Liquidation

 

Sec.  159.51  General.





    Liquidation of entries shall be suspended only when provided by law 

or regulation, or when directed by the Commissioner of Customs. 

Liquidation of entries shall not be suspended simply because issues 

involved therein may be before the Customs Court in pending litigation, 

since the importer may seek relief by protesting the entries after 

liquidation.