The port director may review transactions for correctness and take action under his general authority to correct errors, including those in appraisement where appropriate, at the time of all the below except.
A. Liquidation of an entry
B. Voluntary reliquidation completed within 90 days after liquidation
C. Voluntary correction of an exaction within 180 days after the exaction was made
D. Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order
E. Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation nor reliquidation.
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The Answer is: C
Citation: 19 CFR 173.2
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