12. Which one of the following actions CANNOT be taken on merchandise after liquidation of the entry becomes final?
A) Assess a penalty under 19 U.S.C. 1592
B) File a prior disclosure
C) Demand for return of merchandise
D) File a 514 protest
E) File a 520(d) post-entry duty refund claim
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The Answer is: C
Citation: 19 CFR 24.36(a)(1), 141.113(h), 162.74, 174.12(e), and 177.11(b)(2)
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