US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1618]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
                     Part V--Enforcement Provisions
 
Sec. 1618. Remission or mitigation of penalties

    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 Customs, 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 Customs, 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, Sec. 618, 46 Stat. 757; 1946 Reorg. 
Plan No. 3, Secs. 101-104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 
1097; Pub. L. 91-271, title III, Sec. 301(hh), June 2, 1970, 84 Stat. 
291; Pub. L. 98-473, title II, Sec. 321, Oct. 12, 1984, 98 Stat. 2056; 
Pub. L. 98-573, title II, Sec. 213(a)(16), Oct. 30, 1984, 98 Stat. 
2988.)

                       References in Text

    The customs laws, referred to in text, are classified generally to 
this title.
    The navigation laws, referred to in text, are classified generally 
to Title 33, Navigation and Navigable Waters.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 618, 42 Stat. 987. That section 
was superseded by section 618 of act June 17, 1930, comprising this 
section, and was repealed by section 651(a)(1) of the 1930 act.
    Provisions for a petition to the judge of the district, a summary 
investigation before the judge or a United States Commissioner, and 
transmission of the facts appearing thereon, with a certified copy of 
the evidence, to the Secretary of the Treasury, and provisions 
authorizing the Secretary to remit fines and penalties, etc., were 
contained in act June 22, 1874, ch. 391, Secs. 17, 18, 20, 18 Stat. 189, 
190, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, Sec. 643, 
42 Stat. 989.


                               Amendments

    1984--Pub. L. 98-573 and Pub. L. 98-473 inserted reference to 
aircraft in two places.
    1970--Pub. L. 91-271 substituted ``customs officer'' for ``customs 
agent, collector, judge of the United States Customs Court, or United 
States commissioner''.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 effective Oct. 15, 1984, see section 
214(e) of Pub. L. 98-573, set out as a note under section 1304 of this 
title.


                    Effective Date of 1970 Amendment

    For effective date of amendment by Pub. L. 91-271, see section 203 
of Pub. L. 91-271, set out as a note under section 1500 of this title.

                          Transfer of Functions

    For transfer of authorities, functions, personnel, and assets of the 
Coast Guard, including the authorities and functions of the Secretary of 
Transportation relating thereto, to the Department of Homeland Security, 
and for treatment of related references, see sections 468(b), 551(d), 
552(d), and 557 of Title 6, Domestic Security, and the Department of 
Homeland Security Reorganization Plan of November 25, 2002, as modified, 
set out as a note under section 542 of Title 6.
    For transfer of functions, personnel, assets, and liabilities of the 
United States Customs Service of the Department of the Treasury, 
including functions of the Secretary of the Treasury relating thereto, 
to the Secretary of Homeland Security, and for treatment of related 
references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, 
Domestic Security, and the Department of Homeland Security 
Reorganization Plan of November 25, 2002, as modified, set out as a note 
under section 542 of Title 6.
    Substitution in text of references to Commandant of the Coast Guard 
and Commissioner of Customs for ``the Secretary of Commerce'' under the 
authority of Reorg. Plan No. 3 of 1946, see note set out under section 
1613 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 1448, 1509, 1592, 1592a, 
1593a, 1595a, 1600, 1641, 2254 of this title.