C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 172—CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS › Subpart B—Action on Petitions

19 C.F.R. § 172.11

Petitions acted on by Fines, Penalties, and Forfeitures Officer

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(a) Mitigation or cancellation authority. Upon receipt of a petition for relief submitted pursuant to the provisions of section 618 or 623 of the Tariff Act of 1930, as amended (19 U.S.C. 1618 or 19 U.S.C. 1623), the Fines, Penalties, and Forfeitures Officer, notwithstanding any other law or regulation, is empowered to mitigate any penalty or cancel any claim for liquidated damages on such terms and conditions as, under law and in view of the circumstances, he or she will deem appropriate in accordance with appropriate delegations of authority.

(b) When violation did not occur. Notwithstanding any other delegation of authority, the Fines, Penalties, and Forfeitures Officer is always empowered to cancel any case without payment of a mitigated or cancellation amount when he or she definitely determines that the act or omission forming the basis of any claim of penalty or claim for liquidated damages did not occur.

[T.D. 00-57, 65 FR 53578, Sept. 5, 2000, as amended by CBP Dec. 12-07, 77 FR 19534, Apr. 2, 2012]
Notes of Decisions
Cited in 3 cases, 1988–2012 · leading case: C.H. Robinson Int'l v. United States, 64 Fed. Cl. 651 (Fed. Cl. 2005).
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C.H. Robinson Int'l v. United States, 64 Fed. Cl. 651 (Fed. Cl. 2005). “The fact that the payment is a penalty is further evidenced by the language of 19 C.F.R. § 172.11 which states that Customs is empowered to mitigate any penalty or cancel any claim for liquidated damages on such terms and conditions as, under law and in view of the…”
United States v. Peerless Ins., 703 F. Supp. 955 (Ct. Intl. Trade 1988). “Peerless then petitioned for mitigation relief from liquidated damages pursuant to 19 C.F.R. § 172.11 . Customs denied this petition on September 17, 1982 and demanded full payment.”
United States v. Millenium Lumber Distrib. Co. Ltd., 2012 CIT 153 (Ct. Intl. Trade 2012). · cites it 2× “See also 19 C.F.R. § 172.11 (b) (stating that a petition for relief may be in any form); 19 C.”
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