Which ONE of the following examples would allow for an application for further review if a protest would otherwise be denied?
A) The decision involves matters previously ruled upon by the Commissioner of Customs or his designee or by the Customs courts, but facts are alleged or legal arguments presented which were not considered at the time of the original ruling.
B) The decision is alleged to be consistent with a ruling of the Commissioner of Customs or his designee.
C) The decision is alleged to involve questions of law or fact which have been ruled upon by the Commissioner of Customs or his designee or by the Customs court.
D) The decision is alleged to be consistent with a decision made at another port with respect to the same merchandise.
E) The decision is alleged to involve questions which the Headquarters Office, United States Customs Service, considered in the form of a request for internal advice.
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The Answer is: A
Citation: 19 CFR 174.24
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