19 C.F.R. § 158.30 Review of port director's decision.
Title 19 - Customs Duties
(a) Filing of petition. The importer may file with the port director a petition addressed to the Commissioner of Customs for a review of the port director's decision. Such petition shall be filed in duplicate within 30 days from the date of the notice of the port director's decision, shall completely identify the case, and shall set forth in detail the objections to the port director's decision. (b) Decision by Commissioner. When the petition has been filed, the port director shall promptly transmit both copies thereof and the entire file to the Commissioner, together with a full statement of his views. When the Commissioner's decision is received, the port director shall proceed in conformity therewith.
Title 19: Customs Duties
PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED
Subpart C—Casualty, Loss, or Theft While in Customs Custody
§ 158.30 Review of port director's decision.

