Page:United States Statutes at Large Volume 46 Part 1.djvu/789

 746 SEVENTY-FIRST CONGRESS. SEss. II. Cit. 497. 1930 . PRO - under section 489 of t his Act a djustmen ts of th e final a ppraised value shall be disregarded. The scouring or carbonizing of wool shall not be considered a process of manufacture within the provisions of this section. Allowance for loss. SEC. 563. ALLOWANCE FOR LOSS-ABANDONMENT OF WAREHOUSE GOODS. No abatement, etc,, while in customs cus- (a) ALLowANaE.-In no case shall there be any abatement or tody, allowance made in the duties for any injury, deterioration, loss, or Abatement or refund damage sustained by any merchandise while remaining in customs on pro omancus odyile custody, except that the Secretary of the Treasury is authorized, upon production of proof satisfactory to him of the loss or theft of any merchandise while in the appraiser's stores, or of the actual injury or destruction, in whole or in part, of any merchandise by acci denta l fir e or other casu alty, whil e in bonde d war ehous e, or in the appraiser's stores, or while in transportation under bond, or while in the custody of the officers of the customs, although not in bond, or while within the limits of any port of entry and b efore having been landed under the supervision of the officers of the Refund, etc. customs, to abate or refund, as the case may be, the duties upon such merchandise, in whole or in part, and to pay any such refun d out of any moneys in the Treasury not otherwise appropriated, a nd to Time limitation, cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be, but no abatement or refund shall be made in respect of injury or destruction of any merchandise in bonded warehouse occurring after the expiration of three years De cisio n of Secre tary (or ten months in the case of grain) from the date of importation. anal. The decision of the Secretary of the Treasury as to the abatement or refund of the duties on any such merchandise shall be final and Regul ations to be conclusive upon all persons. presc ribed. The Secretary of the Treasury is authorized to prescribe such regulations as he may deem necessary to carry out the provisions of this subdivision and he may by such regulations limit the time within which p roof of loss, the ft, inju ry, or de structio n shall b e submit ted, Refund of small and may provide for the abatement or refund of duties, as author- amounts by collectors. ized herein, by collectors of customs in cases in which the amount of the abatement or refund claimed is less than $25 and in which the importer has agreed to abide by the decision of the collector. The decision of the collector in any such case shall be final and con- Determination of clusive upon all persons. pending cases. Any case pending before the United States Customs Court upon Vol. 42, p, 978. the effective date of this Act, under the provisions of section 563 of the Tariff Act of 1922, may, with the consent of the parties and the permisison of the court, be transferred to the Secretary of the Treasury, or to the collector, for consideration and final determina- Aban donment to tion in accordance with the provisions of this subdivision. Government by con. (b) ABA NDON MENT .-Under such regulat ions as the Secretary of signee, the Treasury may prescribe and subject to any conditions imposed thereby the consignee may at any time within three years (or ten months in the case of grain) from the date of original importation, abandon to the Government any merchandise in bonded warehouse, conditions. whereupon any duties on such merchandise may be remitted or refunded as the case may be, but any merchandise so abandoned shall not be less than an entire package and shall be abandoned in the o rigin al pa ckage with out h aving been repa cked while in a bond ed warehouse (other than a bonded manipulating warehouse). SDMINISTBATIVE VISI ONS, Wool scouring,

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