{"data":{"id":"us/19-cfr-171.23","jurisdiction":"us","citation":"19 CFR 171.23","heading":"Decisions not protestable.","body":"(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.\n(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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 171—FINES, PENALTIES, AND FORFEITURES","Subpart C—Disposition of Petitions"],"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":"6759514e2df1ada695fe6c8f92c168c05a406f9999f72bcb2f3c4ca52ed04e71","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-171.22","next":"us/19-cfr-171.24"},"notice":"GroundRules: Original legal text. Not legal advice."}