Page:United States Statutes at Large Volume 92 Part 1.djvu/956

 92 STAT. 902

PUBLIC LAW 95-410—OCT. 3, 1978

(3) by adding at the end thereof the following new subsection: "(b) All distilled spirits, wines, and malt liquor forfeited to the Government summarily or by order of court, under any provision of law administered by the United States Customs Service, shall be appraised and disposed of by— "(1) delivery to such Government agencies, as in the opinion of the Secretary have a need for such distilled spirits, wines, and malt liquor for medical, scientific, or mechanical purposes, or for any other official purpose for which appropriated funds may be ••-'--'' ' • expended by a Government agency: "(2) gifts to such eleemosynary institutions as, in the opinion of the Secretary, have a need for such distilled spirits, wines, and malt liquor for medical purposes; Regulations. " (3) sale by appropriate customs officer at public auction under such regulations as the Secretary shall prescribe, except that before making any such sale the Secretary shall determine that no Government agency or eleemosynary institution has established a need for such spirits, wines, and malt liquor under paragraph (1) or (2); or "(4) destruction." SEC. 209. (a) The Tariff Act of 1930 is amended by adding immediately after section 503 the following new section: 19 USC 1504. «SEC. 504. LIMITATION ON LIQUIDATION. "(a) LIQUIDATION.—Except as provided in subsection (b), an entry of merchandise not liquidated within one year from: " (1) the date of entry of such merchandise; "(2) the date of the final withdrawal of all such merchandise covered by a warehouse entry; or "(3) the date of withdrawal from warehouse of such merchandise for consumption where, pursuant to regulations issued under section 505(a) of this Act, duties may be deposited after the filing Ante, p. 889. of an entry or withdrawal from Avarehouse; shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted at the time of entry by the importer, his consignee, or agent. Notwithstanding section 500(e) of this Act, notice 19 USC 1500. of liquidation need not be given of an entry deemed liquidated. "(b) EXTENSION.—The Secretary may extend the period in which to liquidate an entry by giving notice of such extension to the importer, his consignee, or agent in such form and manner as the Secretary shall prescribe in regulations, if— " (1) information needed for the proper appraisement or classification of the merchandise is not available to the appropriate customs officer; "(2) liquidation is suspended as required by statute or court order; or "(3) the importer, consignee, or his agent requests such extension and shows good cause therefor. Regulations. " (c) NoTiCE OF SUSPENSION.—If the liquidation of any entry is suspended, the Secretary shall, by regulation, require that notice of such suspension be provided to the importer or consignee concerned and to any authorized agent and surety of such importer or consignee. "(d) IJIMITATION.—Any entry of merchandise not liquidated at the expiration of four years from the applicable date specified in subsection (a) of this section, shall be deemed liquidated at the rate of duty, value, quantity, and amount of duty asserted at the time of entry by

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