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§ 173.2 - Transactions which may be reviewed and corrected.

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The Center director may review transactions for correctness, and take appropriate action under his general authority to correct errors, including those in appraisement where appropriate, at the time of:

Liquidation of an entry;

Voluntary reliquidation completed within 90 days after liquidation;

Voluntary correction of an exaction within 90 days after the exaction was made;

Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or

Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.

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§ 173.1 - Authority to review for error.
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§ 173.3 - Voluntary reliquidation.