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reliquidation

  • a word derived from liquidation.
    liquidation
    noun
    the process of realizing upon assets and of discharging liabilities in concluding the affairs of a business, estate, etc.

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CBP and a January 2026 consolidated proceeding, each promising not to contest the court’s authority to order reliquidation after a final decision.

From The Wall Street Journal Feb. 22, 2026