Which ONE of the following statements concerning voluntary reliquidation is NOT correct?
A) The port director must reliquidate on his own initiative within 90 days from the date notice of the original liquidation is given.
B) The port director may, on his own initiative, reliquidate an entry only to correct errors that do not amount to an error in the construction of law.
C) The port director may reliquidate an entry, on his own initiative, to correct classification errors if within the time specified.
D) The port director, on his own initiative, may reliquidate an entry without a protest having been filed if within the time specified.
E) The port directory may, on his own initiative, reliquidate an entry to correct errors made by Customs, if the reliquidation occurs within the required time.
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The Answer is: B
Citation: 19 CFR 173.3
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