Which of the following is NOT a valid reason for extension of liquidation?
A) Liquidation is suspended as required by statute
B) Additional information is required by CBP for proper appraisement of merchandise
C) The importer’s merchandise is before Customs Court pending litigation
D) Additional information is required by CBP for proper classification of merchandise
E) The importer requests an extension in writing showing good cause
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The Answer is: C
Citation: 19 CFR 159.12, 19 CFR 159.51
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