68 An importer is under investigation by CBP. Half of the entries and entry summaries CBP lists in its investigation have liquidated. Which one of the following is correct?
A. Entries and entry summaries that have liquidated are subject to investigatory actions and penalties.
B. Entries and entry summaries that have liquidated are not subject to investigatory actions, therefore penalties cannot be assessed.
C. If the investigation began prior to the liquidation of the entries and entry summaries then and only then are they subject to investigatory actions and penalties.
D. Entries and entry summaries that have liquidated are not subject to investigatory actions, but liquidated damages can be assessed.
E. Entries and entry summaries that have liquidated are not subject to investigatory actions if a Notice of Marking or Redelivery (CF-4647) had been issued by Customs prior to the release of the merchandise.
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The Answer is: A
Citation: 19 CFR 162.80
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