# 19 CFR § 172.22: Decisions not protestable

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-172.22

## Section

- **Citation:** 19 CFR § 172.22
- **Heading:** Decisions not protestable
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > 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

## Text

(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.

## Nearby sections

- [19 CFR § 172.1 § 172.1 Notice of liquidated damages or penalty incurred and right to petition for relief.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.1.md)
- [19 CFR § 172.2 § 172.2 Petition for relief.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.2.md)
- [19 CFR § 172.3 § 172.3 Filing a petition.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.3.md)
- [19 CFR § 172.4 § 172.4 Demand on surety.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.4.md)
- [19 CFR § 172.11 § 172.11 Petitions acted on by Fines, Penalties, and Forfeitures Officer.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.11.md)
- [19 CFR § 172.12 § 172.12 Petitions acted on at Customs Headquarters.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.12.md)
- [19 CFR § 172.13 § 172.13 Limitations on consideration of petitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.13.md)
- [19 CFR § 172.14 § 172.14 Headquarters advice.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.14.md)
- [19 CFR § 172.21 § 172.21 Decisions effective for limited time.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.21.md)
- [19 CFR § 172.22 § 172.22 Decisions not protestable.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.22.md)
- [19 CFR § 172.31 § 172.31 Form of offers.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.31.md)
- [19 CFR § 172.32 § 172.32 Authority to accept offers.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.32.md)
- [19 CFR § 172.33 § 172.33 Acceptance of offers in compromise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.33.md)
- [19 CFR § 172.41 § 172.41 Time and place of filing.](https://www.frixlaw.com/law-library/statutes/ecfr-19-172.41.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-172.22. Check the current official text before relying on it. Not legal advice.