Code of Federal Regulations · Section
§ 159.51 — General
19 C.F.R. § 159.51
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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.
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Entry for warehouse19 U.S.C. § 1557
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Effective date of rates of duty19 U.S.C. § 1315
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Marking of imported articles and containers19 U.S.C. § 1304
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Administrative exemptions19 U.S.C. § 1321
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Countervailing duties imposed19 U.S.C. § 1671
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Agreements involving restrictions in favor of imported goods15 U.S.C. § 73
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Petitions by domestic interested parties19 U.S.C. § 1516
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Conversion of currency of foreign countries31 U.S.C. § 5151
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Tare and draft19 U.S.C. § 1507
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No remission or refund after release of merchandise19 U.S.C. § 1558