---
kind: "section"
citation: "19 C.F.R. § 172.22"
title: "19"
number: "172.22"
heading: "Decisions not protestable."
url: "https://uscodex.org/cfr/19/172.22"
---

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

## Notes

### Authority

Authority: 19 U.S.C. 66, 1618, 1623, 1624.

### Source

Source: T.D. 00-57, 65 FR 53578, Sept. 5, 2000, unless otherwise noted.