A prior section 2461, Pub. L. 93–618, title V, § 501,
Pub. L. 104–188, title I, § 1953, “(a) The amendments made by this subtitle [subtitle J (§§ 1951–1954) of title I of Pub. L. 104–188, enacting this subchapter, amending sections 2702, 3011, 3202, 3331, and 3551 of this title, section 1444–2 of Title 7, Agriculture, section 4711 of Title 15, Commerce and Trade, sections 262p–4p and 2191a of Title 22, Foreign Relations and Intercourse, and section 871 of Title 26, Internal Revenue Code, and enacting provisions set out as a note under section 2101 of this title] apply to articles entered on or after “(b) “(1) Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law and subject to subsection (c)—“(A) any article that was entered—“(i) after “(ii) before to which duty-free treatment under title V of the Trade Act of 1974 [this subchapter] would have applied if the entry had been made on “(B) any article that was entered—“(i) after “(ii) before to which duty-free treatment under title V of the Trade Act of 1974 [this subchapter] (as amended by this subtitle) would have applied if the entry had been made on or after “(2) No refund shall be made pursuant to this subsection before “(3) As used in this subsection, the term ‘entry’ includes a withdrawal from warehouse for consumption.“(c) Liquidation or reliquidation may be made under subsection (b) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act [“(1) to locate the entry; or“(2) to reconstruct the entry if it cannot be located.”