---
kind: "section"
citation: "19 C.F.R. § 171.23"
title: "19"
number: "171.23"
heading: "Decisions not protestable."
url: "https://uscodex.org/cfr/19/171.23"
---

# §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](/usc/19/1514.md). 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](/usc/19/1514.md).
- (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.

## Notes

### Source

Source: T.D. 00-57, 65 FR 53577, Sept. 5, 2000, unless otherwise noted.

### Authority

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. Subpart F also issued under 19 U.S.C. 1595a, 1605, 1614.

### Source

Source: T.D. 70-249, 35 FR 18265, Dec. 1, 1970, unless otherwise noted.