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If I filed a late petition prior to the effective date of the Notice and my liquidated damages claim for the late filing of an entry summary or late payment of estimated duties was mitigated to an amount calculated consistent with the formula articulated

If I filed a late petition prior to the effective date of the Notice and my liquidated damages claim for the late filing of an entry summary or late payment of estimated duties was mitigated to an amount calculated consistent with the formula articulated

Yes, but only if the mitigated amount offered (whether paid or not) by CBP related to a late petition filed subsequent to July 2011 and prior to the effective date of the new guideline. Furthermore, if you wish for CBP to revisit a late petition in this manner, you must send such a request in writing to the appropriate FP&F Officer within six months from the effective date of the Notice. CBP will not revisit any matter where CBP declined to accept or consider a late petition and/or decided to grant no relief in response to a late petition.