[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: 19CFR174.30]



[Page 327-328]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 174_PROTESTS--Table of Contents

 

              Subpart C_Review and Disposition of Protests

 

Sec.  174.30  Notice of denial of protest.



    (a) Issuance of notice. Notice of denial of a protest shall be 

mailed to any person filing a protest or his agent in all cases other 

than those in which accelerated disposition was requested and in which 

no action has been taken within 30 days after the date of mailing of the 

request. The notice shall include a



[[Page 328]]



statement of the reasons for the denial, as well as a statement 

informing the protesting party of the right to file a civil action 

contesting the denial of the protest under section 514, Tariff Act of 

1930, as amended (19 U.S.C. 1514). For purposes of section 515(a), 

Tariff Act of 1930, as amended (19 U.S.C. 1515(a)), the date appearing 

on such notice shall be deemed the date on which such notice was mailed.

    (b) Substitution of persons designated to receive notice. The 

importer of record or consignee may give notice to the port director 

instructing that notice of denial of any protest involving merchandise 

imported in his name or on his behalf shall be mailed to a person other 

than the person filing such protest or the designee of such person. Such 

notice of substitution shall be filed in quadruplicate and shall 

identify the protest by number and date of receipt. Notice of denial of 

a protest shall be mailed to the substituted person so designated only 

if the notice of substitution is received by the port director prior to 

a denial by him of such protest.

    (c) Notification of payment of increased duties. The port director 

shall note on the notice of denial of a protest the payment of all 

liquidated duties, charges, or exactions, if he has actual knowledge of 

such payment at the time that the protest is denied.



[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 80-271, 45 

FR 75642, Nov. 17, 1980]