19 C.F.R. § 171.63 Appeals to the Secretary of the Treasury in certain 1592 cases.
Title 19 - Customs Duties
A petitioner filing a supplemental petition pursuant to this subpart from a decision of the Chief, Penalties Branch, Office of Regulations and Rulings, with respect to any liability assessed under 19 U.S.C. 1592 may request that the petition be accepted as an appeal to the Secretary of the Treasury. The Secretary will accept for decision any such supplemental petition when in his discretion he determines that such petition raises a question of fact, law or policy of such importance as to require a decision by the Secretary. If the Secretary declines to accept an appeal for decision, the petitioner will be so informed. In such a case, a decision will be issued thereon by the Director, International Trade Compliance Division.
Title 19: Customs Duties
PART 171—FINES, PENALTIES, AND FORFEITURES
Subpart G—Supplemental Petitions for Relief
§ 171.63 Appeals to the Secretary of the Treasury in certain 1592 cases.

