§ 1504.
(b)
Extension
The Secretary of the Treasury may extend the period in which to liquidate an entry if—
(1)
the information needed for the proper appraisement or classification of the imported or withdrawn merchandise, or for determining the correct drawback amount, or for ensuring compliance with applicable law, is not available to the Customs Service; or
(2)
the importer of record or drawback claimant, as the case may be, requests such extension and shows good cause therefor.
The Secretary shall give notice of an extension under this subsection to the importer of record or drawback claimant, as the case may be, and the surety of such importer of record or drawback claimant. Notice shall be in such form and manner (which may include electronic transmittal) as the Secretary sha
(c)
Notice of suspension
If the liquidation of any entry is suspended, the Secretary shall by regulation require that notice of the suspension be provided, in such manner as the Secretary considers appropriate, to the importer of record or drawback claimant, as the case may be, and to any authorized agent and surety of such importer of record or drawback claimant.
(d)
Removal of suspension
Except as provided in section 1675(a)(3) of this title, when a suspension required by statute or court order is removed, the Customs Service shall liquidate the entry, unless liquidation is extended under subsection (b), within 6 months after receiving notice of the removal from the Department of Commerce, other agency, or a court with jurisdiction over the entry. Any entry (other than an entry with respect to which liquidation has been extended under subsection (b)) not liquidated by the Customs Service within 6 months after receiving such notice shall be treated as having been liquidated at the rate of duty, value, quantity, and amount of duty asserted by the importer of record or (in the case of a drawback entry or claim) at the drawback amount asserted by the drawback claimant.
([June 17, 1930, ch. 497], title IV, § 504, as added [Pub. L. 95–410, title II, § 209(a)], Oct. 3, 1978, [92 Stat. 902]; amended [Pub. L. 98–573, title I, § 191(d)], Oct. 30, 1984, [98 Stat. 2971]; [Pub. L. 103–182, title VI, § 641], Dec. 8, 1993, [107 Stat. 2204]; [Pub. L. 103–465, title II, § 220(c)], Dec. 8, 1994, [108 Stat. 4865]; [Pub. L. 104–295, § 3(a)(7)], Oct. 11, 1996, [110 Stat. 3516]; [Pub. L. 108–429, title I, § 1563(e)], title II, § 2102, Dec. 3, 2004, [118 Stat. 2585], 2597.)