Topics / Fines, forfeitures, and liquidated damages

Who may accept an offer in compromise of liquidated damages?

  1. Any import specialist
  2. The importer, by paying the offered sum
  3. The Department of Commerce
  4. The officer who has authority to decide the petition, except that a surety show-cause case stays with the Headquarters official who issued the letter
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D. The officer who has authority to decide the petition, except that a surety show-cause case stays with the Headquarters official who issued the letter

Authority to accept the offer rests with the official who decides the petition. A case in which a surety was issued a show-cause letter stays with the Headquarters official who issued that letter.

Source: 19 CFR 172.32

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