{"data":{"id":"us/19-cfr-159.51","jurisdiction":"us","citation":"19 CFR 159.51","heading":"General.","body":"Liquidation of entries shall be suspended only when provided by law or regulation, or when directed by the Commissioner of Customs. Liquidation of entries shall not be suspended simply because issues involved therein may be before the Customs Court in pending litigation, since the importer may seek relief by protesting the entries after liquidation.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 159—LIQUIDATION OF DUTIES","Subpart E—Suspension of Liquidation"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"5b645cc673986d05e2819b2bbb0260b63b402315913a25e3991a6df3aa732365","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-159.47","next":"us/19-cfr-159.52"},"notice":"GroundRules: Original legal text. Not legal advice."}