[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: 19CFR172.22]



[Page 317]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 172_CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS

--Table of Contents

 

                   Subpart C_Disposition of Petitions

 

Sec.  172.22  Decisions not protestable.



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

remit or mitigate a penalty or cancel a claim for liquidated damages 

upon payment of a lesser amount 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 or mitigate a penalty or cancel a claim for 

liquidated damages upon payment of a lesser amount 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 or cancellation amount as accord and 

satisfaction. Payment of a mitigated or cancellation 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 or 

cancellation amount will act as an accord and satisfaction of the 

Government claim. Payment of a mitigated or cancellation amount will 

never serve as a bar to filing a supplemental petition for relief.