[Code of Federal Regulations] [Title 19, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR24.72] [Page 423] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY PART 24_CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents Sec. 24.72 Claims; set-off. When an importer of record or other party has a judgment or other claim allowed by legal authority against the United States, and he is indebted to the United States, either as principal or surety, for an amount which is legally fixed and undisputed, the port director shall set off so much of the judgment or other claim as will equal the amount of the debt due the Government. [T.D. 56388, 30 FR 4671, Apr. 10, 1965]