Based SOLELY on the information below, which ONE of the following is an example of a situation in which an issuance for liquidated damages would occur?
A) An incorrect classification on an unliquidated entry that results in the liquidation of the entry with an increased duty bill.
B) A temporary importation under bond entry in which the imported merchandise is subsequently sold in the U.S. and is not exported within the bond period.
C) Imported merchandise that is abandoned and auctioned off by an independent public liquidator.
D) A failure to pay a penalty due for a fraudulent violation under 19 USC 1592.
E) A failure to manifest freight at time of arrival into the U.S.
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The Answer is: B
Citation: 19 CFR 172.1(a)
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