Topics / Fines, forfeitures, and liquidated damages

Is a decision to mitigate a penalty protestable under 19 U.S.C. 1514?

  1. Yes. The mitigated amount is a charge or exaction
  2. Yes, within 180 days of the penalty notice
  3. No. Payment is an accord and satisfaction, but it does not bar a supplemental petition
  4. Only if the petitioner pays under protest
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C. No. Payment is an accord and satisfaction, but it does not bar a supplemental petition

Section 171.23 says a mitigation or remission decision is not protestable under 19 U.S.C. 1514. Payment is an accord and satisfaction. It does not prevent a supplemental petition.

Source: 19 CFR 171.23

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