Fines, Penalties & Forfeitures
October 2023 — Question 65
Which of the following statements is FALSE with respect to petitions for relief submitted under section 618 of the Tariff Act of 1930, as amended?
- AThe Fines, Penalties, and Forfeitures Officer receiving the petition is empowered to remit a forfeiture or mitigate a penalty in accordance with the Customs regulations.
- BA decision to mitigate the penalty or forfeiture conditioned upon payment of a stated amount will be effective for not more than 60 days from the date of the notice unless the decision prescribes a different effective period.
- CPayment of a mitigated amount based upon the administrative decision of the Fines, Penalties, and Forfeitures Officer constitutes an accord and satisfaction of the Government’s claim.
- DThe Fines, Penalties, and Forfeitures Officer’s decision to remit a forfeiture or mitigate a penalty is a protestable decision under 19 USC 1514.✓ CBP's answer
Why this answer
The cited part governs petitions for relief from penalties and forfeitures under section 618 of the Tariff Act. Within that framework, the Fines, Penalties, and Forfeitures Officer holds delegated authority to remit forfeitures and mitigate penalties, a mitigation decision conditioned on payment remains effective for no more than sixty days from the notice unless a different period is prescribed, and payment of the mitigated amount operates as an accord and satisfaction of the government's claim. What the scheme does not provide is protest review: mitigation is an act of administrative discretion, and 19 U.S.C. 1514 lists the specific customs decisions subject to protest, which do not include penalty mitigation, making D the false statement. Watch for: Assuming every adverse CBP decision is protestable, when section 1514 lists only specific decisions.
Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2023 examination.
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