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LETTER OF INSTRUCTION
OFFICE OF THE SECRETARY,
Washington, D. C., December 31, 1936. The following instructions are published for the information and guidance of customs officers and others concerned :
1. Decisions of the United States Customs Court adverse to Government will, if not appealed from, take effect 60 days after their respective dates, except that decisions based on protests filed in Alaska and in the insular and other outside possessions of the United States will take effect 90 days after their respective dates, in accordance with section 198 of an act entitled, “An act to codify, revise, and amend the laws relating to the judiciary”, approved March 3, 1911. Entries covering the merchandise the subject of such decisions will be reliquidated in harmony therewith at the expiration of the period mentioned, except that entries covering merchandise the subject of decisions of said court which follow a given decision of the Court of Customs and Patent Appeals involving the same issue will be reliquidated immediately upon receipt of orders from the United States Customs Court.
2. Entries the subject of protests which have not been forwarded to the United States Customs Court, and which are covered in principle by a given decision of the Court of Customs and Patent Appeals, will be reliquidated in harmony with the said decision after 30 days have elapsed from the date thereof.
3. Unliquidated entries which involve issues covered by a given decision of the Court of Customs and Patent Appeals, and which would in ordinary course be liquidated within 30 days after the rendering of such decision, will be suspended until 30 days have elapsed from the date of such decision, and will then be liquidated in accordance with the principle laid down by the court.
4. In the absence of specific instructions from the Department to the contrary, decisions of the United States Customs Court adverse to the Government, if appealed from by the Department, will not result in any change of practice prior to the decision of the appeal by the Court of Customs and Patent Appeals.
5. Decisions of the Court of Customs and Patent Appeals adverse to the Government will become effective upon the issuing of orders by the United States Customs Court pursuant to the mandates of the Court of Customs and Patent Appeals. Entries covering the merchandise the subject of such decisions will be reliquidated only upon receipt of such orders.
HENRY MORGENTHAU, Jr.,
Secretary of the Treasury.
(T. D. 48400)
Customs regulations amended-Bonds for production of consular
Article 1256 (a), Customs Regulations of 1931, promulgated in pursuance of
section 623, Tariff Act of 1930, as amended by T. D. 47052 and T. D. 47832, further amended with respect to treatment of bonds for the production of in voices
Washington, D. C. To Collectors of Customs and Others Concerned:
Article 1256 (a) of the Customs Regulations of 1931 is further amended to read as follows:
(a) Collectors of customs, in treating bonds for the production of missing documents as satisfied, will demand and collect a sum of $10 for each missing declaration of the consignee or other document, except shipper's export declarations and consular invoices, not produced within the time prescribed by the regulations, or any lawful extension thereof. A like amount shall be collected for each required consular invoice which is not produced on the date of entry or within six months thereafter, provided the person making entry submits an application under oath for relief from the full penalty of the bond, explaining in detail why the consular invoice cannot be produced, and the collector of customs is satisfied by such application, or otherwise, that the failure to produce the missing invoice is due to causes wholly beyond the control of the person making entry, and is not due to any purpose of the foreign seller or shipper to withhold information required by law, regulation or special instruction to be shown on the invoice.
This decision will be effective as to entries filed after the date of the publication of the decision in the weekly TREASURY DECISIONS.
Acting Commissioner of Customs. Approved June 22, 1936: JOSEPHINE ROCHE,
Acting Secretary of the Treasury.
[Filed with the Division of the Federal Register June 25, 1936, 10:47 a. m.] 114601—37- vol. 70-41