C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 159—LIQUIDATION OF DUTIES › Subpart E—Suspension of Liquidation

19 C.F.R. § 159.51

General

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Liquidation of entries shall be suspended only when provided by law or regulation, or when directed by the Commissioner of Customs. Liquidation of entries shall not be suspended simply because issues involved therein may be before the Customs Court in pending litigation, since the importer may seek relief by protesting the entries after liquidation.

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 2006–2023 · leading case: Am. Nat'l Fire Ins. v. United States, 441 F. Supp. 2d 1275 (Ct. Intl. Trade 2006).
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Am. Nat'l Fire Ins. v. United States, 441 F. Supp. 2d 1275 (Ct. Intl. Trade 2006). “19 C.F.R. § 159.51 ; see § 159.12(a)(2). In contrast, extensions do not occur until Customs takes action by giving notice per 19 C.”
Shanghai Sunbeauty Trading Co. v. United States, 380 F. Supp. 3d 1328 (Ct. Intl. Trade 2019). “10 (citing 19 C.F.R. §§ 159.51 and 159.58(a) ); Pl.'s Br.”
AM/NS Calvert LLC v. United States, 2023 CIT 129 (Ct. Intl. Trade 2023). “19 C.F.R. § 159.51 (“Liquidation of entries shall not be sus- pended simply because issues involved therein may be be- fore the [CIT] in pending litigation, since the importer may seek relief by protesting the entries after liquidation.”
AM/NS Calvert LLC v. United States, 2023 CIT 129 (Ct. Intl. Trade 2023). “19 C.F.R. § 159.51 (“Liquidation of entries shall not be sus- pended simply because issues involved therein may be be- fore the [CIT] in pending litigation, since the importer may seek relief by protesting the entries after liquidation.”
Int'l Customs Prods., Inc. v. United States, 2006 CIT 5 (Ct. Intl. Trade 2006). “See 19 C.F.R. § 159.51 (2005) (“Liquidation of entries shall not be suspended simply because 3 The new rate amounts to an approximate 2400 percent increase from roughly [[ ]] per kilogram, the rate applied in accordance with the Ruling Letter.”
Int'l Custom Prods., Inc. v. United States, 30 Ct. Int'l Trade 21 (Ct. Intl. Trade 2006). “See 19 C.F.R. § 159.51 (2005) (“Liquidation of entries shall not be suspended simply because issues involved therein may be before the Customs Court 5 in pending litigation, since the importer may seek relief by protesting the entries after liquida *23 tion.”
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