C.F.R.
»
Title 19
» CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 171—FINES, PENALTIES, AND FORFEITURES › Subpart G—Supplemental Petitions for Relief
The deciding Customs official always reserves the right to require a waiver of the statute of limitations executed by the claimants to the property or charged party or parties as a condition precedent before accepting a supplemental petition in any case in which less than one year remains before the statute will be available as a defense to all or part of that case.
Notes of Decisions
United States v. Jean Roberts of California, Inc., 30 Ct. Int'l Trade 2027 (Ct. Intl. Trade 2006).
“B(E)(2)(c); see also 19 C.F.R. § 171.64 (providing Customs with the discretion to require a waiver of the statute of limitations as a condition precedent before accepting a supplemental petition in cases where the statute of limitations will expire in less than one year).”
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