[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: 19CFR173.1]



[Page 319]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 173_ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents

 

Sec.  173.1  Authority to review for error.



    Port directors have broad responsibility and authority to review 

transactions to ensure that the rate and amount of duty assessed on 

imported merchandise is correct and that the transaction is otherwise in 

accordance with the law. This authority extends to errors in the 

construction of a law and to errors adverse to the Government as well as 

the importer.



[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 79-221, 44 

FR 46830, Aug. 9, 1979]