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?
A) The Fines, Penalties, and Forfeitures Officer receiving the petition is empowered to remit a forfeiture or mitigate a penalty in accordance with the Customs regulations.
B) A 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.
C) Payment 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.
D) The Fines, Penalties, and Forfeitures Officer’s decision to remit a forfeiture or mitigate a penalty is a protestable decision under 19 USC 1514.
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The Answer is: D
Citation: 19 CFR Part 171
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