CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 171—FINES, PENALTIES, AND FORFEITURES > SUBPART E—Restoration of Proceeds of Sale (§171.41 to §171.44) > 171.42—Time limit for filing petition for restoration.