Page:United States Statutes at Large Volume 46 Part 1.djvu/779

 736 6D3QNIST$Aarv PR O- VISIONS . Action of Secretary if ra te not cons idered correct. Rate to be assessed. If rate, etc ., correct. Producer, etc ., may prot est if d issatisf ied with. Information to be furnished. Notice of liquida- tions. Protest after liquida- tion, Entries suspended pending court decision. Liquidat ion. Clas sificat ion, etc ., in accordance wit h decision o f Court of Customs and Patent Appeals. Applicable only to cases hereafter. Hearings, etc. Notice of appeal, etc ., to consignee. Action by Customs Court. SEVENTY-FIRST CONGRESS. SEss. II. Cn. 497. 1930 . classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary decides that the classifica- tion of or rate of duty assessed upon the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform such manufacturer, producer, or whole- saler, and such rate of duty shall be assessed upon all such merchan- dise imported or withdrawn from warehouse after thirty days after the date of such notice to the collectors. If the Secretary decides that the cla ssification and rate of duty are c orrect, he shall so inform such manufacturer, producer, or wholesaler, and shall, under such reg ulations as he ma y prescr ibe, cau se publi cation to be made of his decision, together with notice that the classification of and the rate of duty on all such merchandise imported or withdrawn from ware- house after the expiration of thirty days after such publication will be subject to the de cision o f the Un ited Sta tes Custo ms Court in the event that a protest is filed under the provisions of this subdivision. If dissatisfied with the decision of the Secretary, such manufacturer, producer, or wholesaler may file with him a notice that he desires to pro test the classifi cation o r the ra te of du ty impose d upon t he mer- chandise, and upon receipt of such notice the Secretary shall furnish him with such information' as to the entries and consignees of such merchandise, entered after the expiration of thirty days after the publication of the decision of the Secretary, at the port of entry des- ignated by the manufacturer, producer, or wholesaler in his notice of desire to protest, as will enable him to protest the classification of or the rate of duty imposed upon such merchandise when liquidated at such port. The Secretary shall direct the collector at such port to notify such manufacturer, producer, or wholesaler immediately upon the liquidation of the first of such entries to be liquidated. Such manufacturer, producer, or wholesaler may file, within thirty days after the date of such liquidation, with the collector of such port a protest in writing setting forth a description of the merchandise and the classification and the rate of duty he believes proper. Upon the filing of any such protest the collector shall notify the Secretary of the Treasur y who sha ll order the sus pension, pending the deci sion of the United States Customs Court upon such protest, of the liquida- tion, at all ports, of all unliquidated entries of such merchandise imported or withdrawn from warehouse after the expiration of thirty days after the publication of the Secretary's decision. All entries of suc h mercha ndise so imported or with drawn sh all be li quidated, or if already liquidated, shall, if necessar , be reliquidated, in conformity with such decision of the United States ustoms Court. If, upon appeal to the Court of Customs and Patent Appeals, the decision of the United States Customs Court is reversed, the classification of the merchandise and the rate of duty imposed thereon shall be in accord- ance with the decision of the Court of Customs and Patent Appeals, and any necessary reliquidation shall be made. The provisions of this subdivision shall apply only in the case of complaints filed after the effective date of this Act. (C) HEARING AND DETERMINATION .--A copy of every appeal and every protest filed by an American manufacturer, producer, or whole- saler under the provisions of this section shall be mailed by the collector to the consignee or his agent within five days after the filing thereof, and such consignee or his agent shall have the right to appear and to be heard as a party in interest before the United States Customs Court. The collector shall transmit the entry and all papers and exhibits accompanying or connected therewith to the United States Customs Court for due assignment and determination of the proper value or of the proper classification and rate of duty.

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