If upon examination of a protest for which an application for further review has been denied in whole or in part by the Port Director, the protest shall be reviewed by the Commissioner of Customs or his designee, provided the protest and application raised an issue in all of the following EXCEPT _______. Which ONE of the following choices correctly fills in the blank?
A) The existence of an established and uniform practice
B) The lack of uniformity of treatment
C) Questions which have not been the subjects of a Headquarters, U.S. Customs Service ruling or court decision
D) The preliminary examination for the purpose of determining the timeliness of the protest
E) The interpretation of a court decision or ruling of the Commissioner of Customs or his designee
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The Answer is: D
Citation: 19 CFR 174.26(b)(1)
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