of extraordinary circumstances causing the failure to raise the objection. If any party demonstrates to the satisfaction of the court that additional evidence not presented at the hearing is material and that there were reasonable grounds for the failure to present such evidence at the hearing, the court shall remand the matter to the authority for consideration of such additional evidence. (e) Final judgment Upon a final determination by the district court that an individual is liable to repay funds under this Act, the court shall enter a final judgment for the appropriate amount in favor of the United States. 6. Collection of penalties (a) In general The Attorney General shall be responsible for judicial enforcement of any civil penalty or assessment with respect to the repayment of funds imposed pursuant to the provisions of this Act. (b) Civil action Any penalty or assessment imposed in a determination which has become final pursuant to this Act may be recovered in a civil action brought by the Attorney General. In any such action, no matter that was raised or that could have been raised in a hearing conducted under section 4 or pursuant to judicial review under section 5 may be raised as a defense, and the determination of liability and the determination of amounts of penalties and assessments shall not be subject to review. (c) Jurisdiction The district courts of the United States shall have jurisdiction of any action commenced by the United States under subsection (b). (d) Consolidation Any action under subsection (b) may, without regard to venue requirements, be joined and consolidated with or asserted as a counterclaim, cross-claim, or setoff by the United States in any other civil action which includes as parties the United States and the individual against whom such action may be brought. (e) Court of Federal Claims The United States Court of Federal Claims shall have jurisdiction of any action under subsection (b) of this section to recover any penalty or assessment if the cause of action is asserted