The fact that subsequent liquidations, once established, can control earlier ones does not mean that one is free to initiate a reliquidation
. So how might such a subsequent practice legitimately arise?
I think everybody would say, okay, from the date of the decision of the binational panel or the WTO, you cannot go back and ask for reliquidation
of duties that were paid that have already been liquidated.
[sections] 1514 liquidation does not allow subsequent reliquidation
The Treasury regulations allow adjustment of the tax basis only where "reliquidation" has occurred under the Customs Regulations.
The Secretary of the Treasury is authorized to refund duties or other receipts when an error has occurred (in a procedure commonly known as a "reliquidation"):
The reliquidation provisions are incorporated into the Treasury Regulations by reference:
The Treasury Regulations clearly contemplate that a taxpayer will obtain a reliquidation of customs duties from the Customs Service before adjusting the value of goods for tax purposes.
The requested reliquidation would not have resulted in a refund of duties or the imposition of higher fees.