19 CFR § 174.12(e) Time of filing. Protests must be filed … within 90 days of a decision relating to an entry made before December 18, 2004, or within 180 days of a decision relating to an entry made on or after December 18, 2004, after any of the following:
(1) The date of notice of liquidation or reliquidation, or the date of liquidation or reliquidation, as determined under §§ 159.9 or 159.10 of this chapter;
…
Here, the entry was made on July 18, 2003 and this date is prior to December 18, 2004. Therefore, a protest in this case must be filed within 90 days of the date of liquidation. We are told that the date of liquidation of this entry was December 20, 2004. To be considered timely filed, a protest must be filed within 90 days of the date of liquidation viz. December 20, 2004, which is answer choice B.
