[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: 19CFR171.23]



[Page 289]

 

                        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 C_Disposition of Petitions

 

Sec.  171.23  Decisions not protestable.



    (a) Mitigation decision not subject to protest. Any decision to 

remit a forfeiture or mitigate a penalty 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 a forfeiture or mitigate a penalty 

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 amount as accord and satisfaction. Payment 

of a mitigated 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 amount will act as an accord and satisfaction of 

the Government claim. Payment of a mitigated amount will never serve as 

a bar to filing a supplemental petition for relief.