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The Center director may review transactions for correctness, and take appropriate action under his general authority to correct errors, including those in appraisement where appropriate, at the time of:
(a) Liquidation of an entry;
(b) Voluntary reliquidation completed within 90 days after liquidation;
(c) Voluntary correction of an exaction within 90 days after the exaction was made;
(d) Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or
(e) Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.
Cite this article: FindLaw.com - Code of Federal Regulations Title 19. Customs Duties § 19.173.2 Transactions which may be reviewed and corrected - last updated October 03, 2022 | https://codes.findlaw.com/cfr/title-19-customs-duties/cfr-sect-19-173-2.html
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