“Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, upon proper request filed with the Bureau of Customs and Border Protection before the 90th day after the date of the enactment of this Act [Dec. 3, 2004], any entry, or withdrawal from warehouse for consumption, of any good—“(A) that was made on or after October 1, 2004, and before the date of the enactment of this Act, and
“(B) with respect to which there would have been no duty if the amendment made by this subsection applied to such entry or withdrawal,
shall be liquidated or reliquidated as if such amendment applied to such entry or withdrawal.”
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