19 CFR § 171.23 - Decisions not protestable.

---
identifier: "/us/cfr/t19/s171.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 171.23 - Decisions not protestable."
title_number: 19
title_name: "Customs Duties"
section_number: "171.23"
section_name: "Decisions not protestable."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "171"
part_name: "FINES, PENALTIES, AND FORFEITURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "18 U.S.C. 983; 19 U.S.C. 66, 1592, 1593a, 1618, 1624; 22 U.S.C. 401; 31 U.S.C. 5321."
regulatory_source: "T.D. 70-249, 35 FR 18265, Dec. 1, 1970, unless otherwise noted."
cfr_part: "171"
---


# 171.23 Decisions not protestable.

(a) *Mitigation decision not subject to protest.* Any decision to remit a forfeiture or mitigate a penalty 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 a forfeiture or mitigate a penalty 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 amount as accord and satisfaction.* Payment of a mitigated 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 amount will act as an accord and satisfaction of the Government claim. Payment of a mitigated amount will never serve as a bar to filing a supplemental petition for relief.