§ 1618. Remission or mitigation of penalties
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Whenever any person interested in any vessel, vehicle, aircraft, merchandise, or baggage seized under the provisions of this chapter, or who has incurred, or is alleged to have incurred, any fine or penalty thereunder, files with the Secretary of the Treasury if under the customs laws, and with the Commandant of the Coast Guard or the Commissioner of U.S. Customs and Border Protection, as the case may be, if under the navigation laws, before the sale of such vessel, vehicle, aircraft, merchandise, or baggage a petition for the remission or mitigation of such fine, penalty, or forfeiture, the Secretary of the Treasury, the Commandant of the Coast Guard, or the Commissioner of U.S.
Customs and Border Protection, if he finds that such fine, penalty, or forfeiture was incurred without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of such mitigating circumstances as to justify the remission or mitigation of such fine, penalty, or forfeiture, may remit or mitigate the same upon such terms and conditions as he deems reasonable and just, or order discontinuance of any prosecution relating thereto.
In order to enable him to ascertain the facts, the Secretary of the Treasury may issue a commission to any customs officer to take testimony upon such petition: Provided, That nothing in this section shall be construed to deprive any person of an award of compensation made before the filing of such petition.
(June 17, 1930, ch. 497, title IV, § 618, 46 Stat. 757; 1946 Reorg. Plan No. 3, §§ 101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097; Pub. L. 91–271, title III, § 301(hh), June 2, 1970, 84 Stat. 291; Pub. L. 98–473, title II, § 321, Oct. 12, 1984, 98 Stat. 2056; Pub. L. 98–573, title II, § 213(a)(16), Oct. 30, 1984, 98 Stat. 2988; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)
Connections99 cite this · traces to 6
Cited by 99 sections · top 60
U.S. Code
CFR
- § 162.31Notice of fine, penalty, or forfeiture incurred.
- § 163.11Audit procedures.
- § 171.24Remission of forfeitures and payment of fees, costs or interest.
- § 163.6Production and examination of entry and other records and witnesses; penalties.
- § 171.11Petitions acted on by Fines, Penalties, and Forfeitures Officer.
- § 0.169Definition of "gross amount of the original claim".
- § 171.12Petitions acted on at CBP Headquarters.
- § 162.23Seizure under section 596(c), Tariff Act of 1930, as amended (19 U.S.C. 1595a(c)).
- § 162.79Determination as to violation.
- § 162.32Where petition for relief not filed.
- § 403.35Laws applicable.
- § 11.13False designations of origin and false descriptions; false marking of articles of gold or silver.
- § 162.96Remission of forfeitures and payment of fees, costs or interest.
- § 172.12Petitions acted on at Customs Headquarters.
- § 172.11Petitions acted on by Fines, Penalties, and Forfeitures Officer.
- § 12.40Seizure; disposition of seized articles; reports to United States attorney.
- § 123.9Explanation of a discrepancy in a manifest.
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U.S. Code
- Establishment of U.S. Customs and Border Protection; Commissioner, Deputy Commissioner, and operational offices§ 211
- Marking of imported articles and containers§ 1304
- Appraisement, classification, and liquidation procedure§ 1500
- Reorganization plan§ 542
- Disposition of proceeds of forfeited property§ 1613
22 references not yet in our index
- June 17, 1930, ch. 497
- 46 Stat. 757
- 60 Stat. 1097
- Pub. L. 91–271, title III, § 301(hh)
- 84 Stat. 291
- Pub. L. 98–473, title II, § 321
- 98 Stat. 2056
- Pub. L. 98–573, title II, § 213(a)(16)
- 98 Stat. 2988
- 130 Stat. 210
- act Sept. 21, 1922, ch. 356, title IV, § 618
- 42 Stat. 987
- act June 22, 1874, ch. 391
- 18 Stat. 189
- act Sept. 21, 1922, ch. 356, title IV, § 643
- 42 Stat. 989
- Pub. L. 98–573
- Pub. L. 98–473
- Pub. L. 91–271
- section 214(e) of Pub. L. 98–573
- section 203 of Pub. L. 91–271
- Pub. L. 107–296
Citation graph
cites case law
§ 1618
Remission or mitigation of penalties
Fed. Reg.×58
C.F.R.×22
U.S.C.×9
Stat.×5
IRM×2
Bills×2
Stat. Comp.×1
ActJune 17, 1930, ch. 497
Stat.46 Stat. 757
Stat.60 Stat. 1097
Pub. L.Pub. L. 91–271, title III, § 301(hh)
Stat.84 Stat. 291
Cites 28 · showing 11Cited by 99 across 7 sources