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 C—Disposition of Petitions

19 C.F.R. § 172.22

Decisions not protestable

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

(a) Mitigation decision not subject to protest. Any decision to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount is not a protestable decision as defined under the provisions of 19 U.S.C. 1514. Any payment made in compliance with any decision to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount is not a charge or exaction and therefore is not a protestable action as defined under the provisions of 19 U.S.C. 1514.

(b) Payment of mitigated or cancellation amount as accord and satisfaction. Payment of a mitigated or cancellation amount in compliance with an administrative decision on a petition or supplemental petition for relief will be considered an election of administrative proceedings and full disposition of the case. Payment of a mitigated or cancellation amount will act as an accord and satisfaction of the Government claim. Payment of a mitigated or cancellation amount will never serve as a bar to filing a supplemental petition for relief.

Notes of Decisions
Cited in 2 cases, 1982–2005 · leading case: C.H. Robinson Int'l v. United States, 64 Fed. Cl. 651 (Fed. Cl. 2005).
Sort: Relevance Newest Treatment
C.H. Robinson Int'l v. United States, 64 Fed. Cl. 651 (Fed. Cl. 2005). · cites it 4× “Second, Defendant argues that even if this Court has jurisdiction, the *653 case must be dismissed because Plaintiffs payment of mitigated liquidated damages constitutes an accord and satisfaction which, under 19 C.F.R. § 172.22 , bars it from seeking further judicial relief.”
Gallagher & Ascher Co. v. Simon, 687 F.2d 1067 (7th Cir. 1982). “19 C.F.R. § 172.22 (d) (1976). . In 1972, however, Gallagher was issued a suspension notice after repeated failure to make timely entry and after receiving a warning letter.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.