ATC Imports hires Fry Customs Brokers to file an entry for imported carpets subject to a tariff-rate quota. CBP Officer James inadvertently releases the merchandise before the proper presentation of the entry summary, and the quota is nearing fulfillment. The port director has decided to issue liquidated damages. Which of the facts below would justify the port director’s decision? (2025 October No.28 – Quota)
A) The importer submitted estimated duties calculated at the over-quota rate.
B) The merchandise is returned to CBP custody within 30 days from the date of demand for redelivery.
C) The release was due to causes wholly beyond the control of the importer.
D) The entry summary with estimated duties attached is not presented timely.
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The Answer is: D
Citation: 19 CFR 132.14(a)(4)(i)(C)
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