Which of the following parties may NOT file a protest?
A. The importer or consignee shown on the entry papers, or their sureties
B. Any person paying or receiving a refund of any charge or exaction
C. Any person seeking entry or delivery
D. Any person filing a claim for drawback
E. Any party to the entry of merchandise
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The Answer is: E
Citation: 19 CFR 174.12(a)
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