Appeal to circuit court of appeals must be made within thirty days from date of decision of lower court. Appeal to circuit court from decision of board of general appraisers must be made within thirty days from date of decision of the board. Application for review of decision of board by circuit court. Appraiser to ascertain market value of goods by all reasonable ways and means. Appropriation of moneys for refund of duties erroneously collected. Attorney-General may apply on behalf of the Government for review of decision of circuit Charges on imported goods. Circuit court, application for review of decision of.board by application for review of decision of board of general appraisers must be made Compensation of officers constituted by fees. 14 and 15 10 and 11 24 15 28 1 12 4 20 26 and 27 3 and 19 14 and 15 15 22 Customs officers not liable to importers on account of rulings or decisions. 25 30 appointment general appraisers, June 10, 1890. 30 Decisions of general appraisers to be reported to Secretary of the Treasury 18 Declarations by owner where merchandise has been actually purchased of manufacturer or owner in cases where merchandise has not been actually penalties for making false statements in. to invoices of books, magazines, and other periodicals. to invoices. to entry by owner, importer, consignee, or agent. Duties on unusual coverings. refund of, improperly collected. Entries, penalties for false. of goods consigned for sale, statements required on. Errors, clerical, correction of manifest. Examination of importers as to market value of goods.. False declarations, penalties for making. entries, penalties for.. Fees, abolishment of. Foreign market value of goods to be stated in invoices. Forfeiture of goods for undervaluation.. Forfeitures and liabilities incurred under prior acts. General appraisers, appointment of.. 6 4 3 5 19 24 9 8 4 24 16 6 9 22 3 7 29 12 12 13 12, 13, and 14 establishment of boards of. not to be engaged in any other business, avocation, or employment. 12 12 12 Goods, imported, ownership of. in warehouse, time they may remain in. Imported goods, ownership of.. Importers, examination of, as to value of goods.. Invoices, additions to, to make market value. duties shall not be assessed upon an amount less than invoice or entered value.. none required for personal effects. of goods to be signed by owner or manufacturer, if produced otherwise than by pur- of goods to be signed by person owning or shipping same if actually purchased. of imported goods to be made out in the currency of place or country from whence production of, to consular officer. pro forma... required on entry of goods.. to contain description of goods.. Judge making decision in circuit court may grant an appeal to importer within thirty days from date of decision.. Lading, bills of... Market value, additions to make. defined. of goods, examination of importers. of goods, ascertainment of. Merchandise, ownership of.. New York, permanent board of general appraisers at.. Nonliability of customs officers to importers on account of rulings or decisions. Ownership of merchandise defined. Passengers' baggage in transit. Penal duties for undervaluation.. Penalties for bribery.. for making false declarations. for false swearing as to value of goods.. incurred under prior acts. Personal effects accompanying passenger, no invoice required.. Personal effects of passengers in transit. Probable cause, certificate to issue in seizure cases. Protest, or notice of dissatisfaction as to rate or amount of duty to be filed within ten days from liquidation of entry. Publication of decisions of general appraisers... Reappraisement by board of general appraisers. Report to Congress of money refunded. Rights accruing under previous acts. Sale of abandoned goods.. Sample of goods, deposit of. Secretary of the Treasury to report to Congress annually moneys refunded. Statements on entry of goods consigned for sale. Suits in case of seizure. in customs cases. under previous acts. Undervaluation of goods, penalties for. Underwriters recognized as consignees in case of goods abandoned to them. Value, market, of goods, ascertainment of. of goods, penalty for false swearing. of goods, examination of importers. Warehouse, time goods may remain in.. Wholesale price of goods to be stated in invoices. 15 1 7 19 16 3 10 1 12 25 14 22 1 28 7 26 and 27 6 9 17 29 4 28 21 14 14 18 13 13 13 13 24 29 24 29 23 18 24 21 8 21 15 29 7 1 19 10 and 11 17 16 and 17 19 20 3 and 10 ACT OF MAY 27, 1908, AMENDING THE CUSTOMS ADMINISTRATIVE ACT OF JUNE 10, 1890, AS AMENDED BY THE TARIFF ACT OF JULY 24, 1897. AN ACT To amend an Act entitled "An Act to simplify the laws in relation to the collection of the revenues," approved June tenth, eighteen hundred and ninety, as amended by the Act entitled "An Act to provide revenues for the Government and to encourage the industries of the United States," approved July twentyfourth, eighteen hundred and ninety-seven. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section fourteen of the Act entitled "An Act to simplify the laws in relation to the collection of revenues," approved June tenth, eighteen hundred and ninety, as amended by the Act entitled "An Act to provide revenues for the Government and to encourage the industries of the United States," approved July twenty-fourth, eighteen hundred and ninetyseven, be, and the same is hereby, amended so as to read as follows: "SEC. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all duiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within fifteen days after but not before such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied with such decision, give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Upon such notice and payment the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such, who shall liquidate the entry accordingly, except in cases where an application shall be filed in the circuit court within the time and in the manner provided for in section fifteen of this Act: Provided, however, That the board of three general appraisers, or a majority of them, who decided the case may, upon motion of either party, within thirty days next after their decision, and not afterwards, grant a rehearing of said case when, in their opinion, the ends of justice may require it. "The general board of nine general appraisers shall have power to establish from time to time such reasonable rules of practice, not inconsistent with the law, as may be deemed necessary for the conduct of their proceedings and of the proceedings of the said board of three general appraisers, and to assign or reassign any case to any of such boards of three at any time before promulgation of decision, in order to secure uniformity of decision." 56806-08-10 145 |