Page:United States Statutes at Large Volume 52.djvu/1127

 PUBLIC LAWS-CH. 679-JUNE 25, 1938 46 Stat. 735. 19 U.S. C. § 1516(b). Complaints filed be- fore effective date. Obligations under trade agreements not affected. 48 Stat. 943. 19 U.. C .C 1351. 46 Stat. 739 . 19 U. S. C. 1520. 48 Stat. 1225. 31U.S.. . 725a. Refunds and errors. Excess deposits. Fees, charges, and exactions. Fines, penalties, and forfeitures. Appropriations au- thorized. Reliqnidation of en- try. Correction of cleri- cal errors. Correction of assess- ment on nondutiable household or personal effects. States Customs Court and the United States Court of Customs and Patent Appeals, and shall be assigned for hearing and trial at the earliest practicable date and expedited in every way." (b) The provisions of subsection (b) of section 516 of the Tariff Act of 1930, as amended by this Act, shall apply only in the case of complaints filed after the effective date of this Act. The provisions of subsection (b) of section 516 of the Tariff Act of 1930, as in force prior to the effective date of this Act, shall continue in force with respect to any proceedings commenced by the filing of a complaint thereunder, except that upon the expiration of thirty days after the effective date of this Act, or upon the expiration of thirty days after the date of a decision of the Secretary adverse to the com- plainant, whichever is the later, any such proceedings in which a protest has not been duly filed shall be deemed to have been termi- nated unless the complainant shall have filed with the Secretary after the effective date of this Act a notice that he desires to protest the classification of, or rate of duty assessed upon, the merchandise. (c) The provisions of subsection (b) of section 516 of the Tariff Act of 1930, as amended by this Act, shall not apply with respect to any article of a class or kind which is named or described in any obligation undertaken by the United States in a foreign trade agree- ment entered into under section 350 of the Tariff Act of 1930 (U. S .C ., 1934 edition, title 19, sec. 1351). SEC. 18. Section 520 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1520), as amended by section 2 of the Permanent Appropriation Repeal Act, 1934 (U. S . C., 1934 edition, title 31, sec. 725a), is hereby further amended to read as follows: "SEC. 520. REFUNDS AND ERRORS. "(a) The Secretary of the Treasury is hereby authorized to refund duties or other receipts in the following cases: "(1) EXCESS DEPOSITs. -Whenever it is ascertained on liquida- tion or reliquidation of an entry that more money has been deposited or paid as duties than was required by law to be so deposited or paid; "(2) FEES, CHARGES, AND EXACTIONs. -W henever it is deter- mined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, lave been erroneously or excessively collected; and "(3) FINEs, PENALTIES, AND FORFETTJRES.- W henever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted. "(b) The necessary moneys to make such refunds are hereby author- ized to be appropriated annually from the general fund of the Treasury. "(c) Notwithstanding a valid protest was not filed, the Secretary of the Treasury may authorize a collector to reliquidate an entry to correct- "(1) A clerical error in any entry or liquidation discovered within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry; or "(2) Any assessment of duty on household or personal effects which by law were not subject to duty and in respect of which an application for refund has been filed with the collector within one year after the date of entry." 1086 [52 STAT.

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