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e-CFR data is current as of September 17, 2020

Title 19Chapter IPart 159Subpart E → §159.51


Title 19: Customs Duties
PART 159—LIQUIDATION OF DUTIES
Subpart E—Suspension of Liquidation


§159.51   General.

Liquidation of entries shall be suspended only when provided by law or regulation, or when directed by the Commissioner of Customs. Liquidation of entries shall not be suspended simply because issues involved therein may be before the Customs Court in pending litigation, since the importer may seek relief by protesting the entries after liquidation.

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