[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: 19CFR171.2]



[Page 287]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 171_FINES, PENALTIES, AND FORFEITURES--Table of Contents

 

                    Subpart A_Application for Relief

 

Sec.  171.2  Filing a petition.



    (a) Where filed. A petition for relief must be filed with the Fines, 

Penalties, and Forfeitures office whose address is given in the notice.

    (b) When filed--(1) Seizures. Petitions for relief from seizures 

must be filed within 30 days from the date of mailing of the notice of 

seizure.

    (2) Penalties. Petitions for relief from penalties must be filed 

within 60 days of the mailing of the notice of penalty incurred.

    (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 is assessed or a 

seizure is made and less than 180 days remain before the statute of 

limitations may be asserted as a defense, the Fines, Penalties, and 

Forfeitures Officer may specify in the seizure or penalty 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.