Vessel Repair; Late Entry; No Application Filing; Vessel GROTON; Entry Number 458-0006594-3

HQ 112168 May 21, 1992 VES-13-18-CO:R:P:C 112168 GFM CATEGORY: Carriers Deputy Assistant Regional Commisioner Classification and Value Division ATTN: Regional Vessel Repair Liquidation Unit New York NY 10048-0945 RE: Vessel Repair; Late Entry; No Application Filing; Vessel GROTON; Entry Number 458-0006594-3 Dear Sir: Reference is made to your memorandum of April 1, 1992, forwarding for our consideration vessel repair entry invoices and associated documentation in connection with the arrival of the vessel GROTON. FACTS: The vessel GROTON arrived in the port of Staten Island, New York, on July 30, 1991. More than sixty days later, on October 9, 1991, a vessel repair entry was filed in that port. Invoices and associated cost documents were subsequently submitted. These documents were marked by the company to indicate charges for which remission was sought, with a brief justification supplied for each such indication. No application for relief was ever filed. ISSUE: Whether the submitted claim for relief may be considered in light of the fact that the entry was tardy and no application for relief was ever filed. LAW AND ANALYSIS: The Customs Regulations provide specific time limits for the submission of documentation necessary to support a complete vessel repair entry, including applications for relief from the imposition of duty. Customs Regulations 19 CFR 4.14 (b)(2)(ii) states that when repair entries is submitted as an incomplete account, the evidence must be submitted within 60 days from the date of the vessel's arrival. If before the end of the 60-day period, the party that is required to furnish the evidence of cost submits a written request for an extension of time beyond the 60-day period, together with a satisfactory explanation of the delay, to the appropriate vessel repair liquidation unit, that unit may grant an additional 30-day extension of time to submit cost evidence. Any request for a further extension of time to furnish evidence of cost shall be submitted to the appropiate vessel repair liquidation unit, which shall transmit the request to Headquarters, U.S. Customs Service". The time period for filing an application for relief is concurrent with the above-stated time period, as provided in section 4.14(b)(2)(ii)(B). Regulations promulgated by the Secretary of the Treasury under a specific provision of the Tariff Act are mandatory, and compliance therewith is a condition precedent to the right accorded by the statute. Socony Vacuum Oil Co. v. United States, 44 CCPA 83 (1956). In this case, the presentation of entry was made nearly two months after arrival. Further, no application for relief was ever filed and no request for a extension of time to submit documentation was received by the Vessel Repair Liquidation Unit. The time limit for submitting an Application for Relief runs concurrently with that provided for the submission of documentation to support the entry. As in the case of cost evidence, the regulations provide for requests for extension of time to submit Applications for Relief (19 CFR 4.14(d)(1)(i)). The vessel operator in this case neither met the time limits prescribed by law nor availed itself of the opportunity to seek liberally granted extensions of time in order to comply. As such, we consider the entry and all of its attendant documentation, to be fatally flawed and unreviewable. We find that this entry should be referred for immediate liquidation. The vessel operator should be notified that the only remaining appeal mechanism available following liquidation of the entry is provided for under section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514), the filing of a protest. HOLDING: The Application for Relief submitted in this case will not be reviewed since it supports a delinquent entry and is itself a tardy submission. This entry should be liquidated and the vessel operator should be informed of the right to file a protest of that liquidation under 19 U.S.C. 1514 and 19 CFR Part 174. Sincerely, B. James Fritz Chief Carrier Rulings Branch