Page:United States Statutes at Large Volume 42 Part 1.djvu/995

 SIXTY-SEVENTH CONGRESS. Sess. II. Crr. 356. 1922. 967 all parties unless an angeal shall be taken by either part to the °"“°nE{§n_E;§°"’-*· Court of Customs A(ppe s upon a question or uestions of lraw only within the time an in the manner provided hy section 198 of an V<>\·¢¤t1>-1148- Act entitled "An Act to codify, revise, and amend the laws relating to the judiciary," approved March 3, 1911. A mo o hs Sec. 502. REGUIATIONS ron Arrnarsnmnnr AND cr.Assrr··rcA*rroN.— sm£l°a¤,Z`€Z°i° ’ ° (a) The Secretary of the Treasury shall establish and promulgate nn§§,§g',*},f,§‘f“·"°’·*°"° such rules and regulations not inconsistent with the law, and may disseminate such mformation as may be necessary to secure a just, impartial, and uniform appraisement of importe merchandise and the classification and assessment of duties thereon at the various ports of entry, and may direct any a praiser, deputy appraiser, . assistant appraiser, or examiner of mercliiandise to go from one port of entry to another for the purpose of appraising or assisting in appraisin§ merchandise imported at such Sort. Ro donno) of (b) ’ 0 ruling or decision once ma e by the Secretary of the Secretary, amusing Treasury, gi construction to any law imposing customs duties, §{‘§,*n‘{§§j *‘“'“· ’°‘ shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence wit an opinion of the Attomey General recommending the same, or a final decision of the Board of General Appraisers. Inmnononn of Boom (0) It shall be the duty of all officers of the customs to execute and tary te be executed by carry into effect all instructions of the Secret of the Treasu °"st°mS°m°°”’ relative to the execution of the revenue laws; aarid in case any culty arises as to the true construction or meaniniof andynpart of the revenue laws, the decision of the Secretary shall e bin g upon all officers of the customs. no vonnnm donno Sec. 503. Durrannn va1.Um.——Whenever imported merchandise is massa on value m. subject to an ad valorem rate of duty or to a duty based upon or §'€§_“°d by °"p"°“°" regulated in any manner by the value thereof, the duty shall be assessed upon the value returned by the appraiser, general appraiser · or Board of General Appraisers, as the case may be. If there shall U“'”““l°°V°"”*-'“" be used for covering or holding imported merchandise, whether dutiable or free of duty, any unusual material, article, or form designed for use otherwise than in the bona fide transportationof such merchandise to the United States, additional duties shall be levied upon suclninlaterizltl, artgle? or form fit the ratoi or rates to which the same wou e su `ecte i separate y importe. Sec. 504. Iiarmnxr or r>m·rms.—ll`he consi ee shall de osit with est?1€it§6dui‘;Papw1t the collector, at the time of making entry, urilielss the merchandise is entered for warehouse or transportation, or under bond, the amount L, onmoooooopooo of duty estimated to be payable thereon. Upon recei t of the tugpnsesaq. appraiser’s report and of the various reports of landing, weiggit, gaugp, or measurement, the collector shall ascertain, iix, and li uidate e rate and amount of duties to be paid on such merchandise as provided by law and shall ive notice of such ligsriidation in the form and Conoonooooooooooo rnanner rescribed by the Secretary of the easury, and collect any emma exams. ’ increased) or additional duties due or refund any excess of duties deposited as determined on such liquidation. Annnnnnnnnnt nnn _ EC. 505. Anaxnoxmnxr AND DALIAGE.-—A.ll0W8DC6 shall be made damages eueweuees. m the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases: Oo oonvony o, ooooo (1) `Where the importer abandons, within ten days a ter entry, to tc couecmr. the United States all) or any portion amounting to 10 per centum or more of the total value or quantity of merchandise in any invoice, and delivers the portion so abandoned to such place as the collector grgcts unless the collector is satisued that it is so far destroyed as e nondeliverable·, , nn (2) Where, at the time of importation, 5 per centum or more of the pe?iii·Qfigs.°r total value or quantity of fruit or other perishable merchandise in