日期:2007-06-25 13:44
ttlements of duties will, after the expiration of three (3) years from the date of the final payment of duties, in the absence of fraud or protest or compliance audit pursuant to the provisions of this Code, be final and conclusive upon all parties, unless the liquidation of the import entry was merely tentative." SEC. 5. A new section to be known as Section 2317 is hereby