There are many such pits on the surface of Comet 67P/C-G, but they're not due to external impacts.

Rather, they're akin to sinkholes, where volatile material inside the comet, close to the dusty surface is heated & escapes into space, leaving a large void underneath which can then collapse.

https://sci.esa.int/web/rosetta/-/56121-comet-pit-formation

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The pits were found to be active, with jets of material coming out of them.

https://www.esa.int/Science_Exploration/Space_Science/Rosetta/Comet_sinkholes_generate_jets

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And the interiors of some of the pits were seen to have a peculiar semi-regular texture, with lumps & bumps about 3 metres in size.

Similar structures were found in exposed locations elsewhere on the comet & were christened "goosebumps".

The theory was that these were perhaps the characteristic-sized primordial lumps of material that agglomerated to form the comet in the first place, billions of years ago.

https://sci.esa.int/web/rosetta/-/55305-comet-goosebumps

https://sci.esa.int/web/rosetta/-/55295-getting-to-know-rosetta-s-comet

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However, later work looking at the wider array of structures & fractures on the network emphasised the importance of thermal processing on material with water in it, as Comet 67P/C-G has plenty of.

In this model, a kind of freeze-thaw [edit: badly worded: a thermal expansion & contraction of a solid – no liquid phase] cycle takes place, causing material to crack & fracture on characteristic length scales.

Similar structures are well-known on Earth & Mars.

https://agupubs.onlinelibrary.wiley.com/doi/full/10.1002/2015GL064500

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Work was done by Atree et al. a couple of years after the Rosetta mission ended on figuring out how this thermal fracturing process would work in detail on comets like 67P/C-G.

https://www.aanda.org/articles/aa/full_html/2018/02/aa31937-17/aa31937-17.html

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