19 CFR § 172.22 - Decisions not protestable.

---
identifier: "/us/cfr/t19/s172.22"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 172.22 - Decisions not protestable."
title_number: 19
title_name: "Customs Duties"
section_number: "172.22"
section_name: "Decisions not protestable."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "172"
part_name: "CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1618, 1623, 1624."
regulatory_source: "T.D. 00-57, 65 FR 53578, Sept. 5, 2000, unless otherwise noted."
cfr_part: "172"
---


# 172.22 Decisions not protestable.

(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.