Page:United States Statutes at Large Volume 84 Part 1.djvu/342

 2B4

Ante, p. 283.

PUBLIC LAW 91-271-JUNE 2, 1970

[84 STAT.

the date on which notice of the original liquidation is given to the importer, his consignee or agent. Notice of such reliquidation shall be given in the manner prescribed with respect to original liquidations under section 500(e)." DUTIABLE VALUE

46 Stat. 7 3 1; 67 Stat. 518.

SEC. 206. Section 503 of the Tariff Act (19 U.S.C. 1503) is amended to read as follows: "SEC. 503. DUTIABLE VALUE.—

Post, p. 287. 46 Stat. 745; 52 Stat. 1088; 67 Stat. 518. 19 USC 1562.

"Except as provided in section 520(c) (relating to reliquidations on the basis of authorized corrections of errors) or section 562 (relating to withdrawal from manipulating warehouses) of this Act, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value determined upon liquidation, in accordance with section 500 or any adjustment thereof made pursuant to section 501 of the Tariff Act: Provided, however, That if reliquidation is required pursuant to a final judgment or order of the United States Customs Court which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court." PROTESTS

46 Stat. 734.

Ante, p. 2 8 3. P o s t, p. 286. 67 Stat. 519. 19 USC 1520. 46 Stat. 739. 19 USC 1521.

Ante, p. 278.

SEC. 207. Section 514 of the Tariff Act (19 U.S.C. 1514) is amended to read as follows: " SEC. 514. FINALITY OF DECISIONS; PROTESTS.— " (a) FINALITY or DECISIONS.—Except as provided

in section 501 (relating to voluntary reliquidations), section 516 (relating to petitions by American manufacturers, producers, and wholesalers), section 520 (relating to refunds and errors), and section 521 (relating to reliquidations on account of fraud) of this Act, decisions of the appropriate customs officer, including the legality of all orders and findings entering into the same, as to— " (1) the appraised value of merchandise; " (2) the classification and rate and amount of duties chargeable; "(3) all charges or exactions of whatever character within the jurisdiction of the Secretary of the Treasury; " (4) the exclusion of merchandise from entry or delivery under any provision of the customs laws; "(5) the liquidation or reliquidation of an entry, or any modification thereof; " (6) the refusal to pay a cl aim for drawback; and "(7) the refusal to reliquidato an entry under section 520(c) of this Act, shall be final and conclusive upon all persons (including the United States and any officer thereof) unless a protest is filed in accordance with this section, or unless a civil action contesting the denial of a protest, in whole or in part, is commenced in the United States Customs Court in accordance with section 2632 of title 28 of the Imited States Code within tl.e time prescribed by section 2631 of that title. When a judgment or order of the United States Customs Court has become final, the papers transmitted shall be returned, together with a copy <)f the judgment or order to the appropriate customs officer, who shall take action accordingly. "(b)

PROI-ESTS.—

"(1) IN GENERAL.—A protest of a decision under subsection (a) shall be filed in writing with the appropriate customs officer designated

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