1890, sec. 14.

CHAPTER XX.

RELIEF FROM EXCESSIVE DUTIES.

§ 1. PROTEST AND APPEAL.

ART. 1460. The decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, shall, be final Act June 10, and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of the merchandise, shall, within 10 calendar days after, but not before, such ascertainment and liquidation of duties, in T.D. 7858, 10400, cases of merchandise entered either in bond or for con10407, 11524. sumption, if dissatisfied with such decision, give notice in writing to the collector, setting forth therein distinctly and specifically and in respect to each entry or payment the reasons for his objections thereto. The "date of ascertainment and liquidation" is the date of liquidation stamped upon the entry, and the posting of the same in a conspicuous place in the custom-house is held to be a sufficient notice thereof to the importer. The notice of dissatisfaction filed by an importer is for convenience called a protest. Protests must be made in duplicate, addressed to the officer making the assessment for duty, and must be filed with such officer, and the date of receipt at the custom-house will be noted on the documents.

T. D. 9348, 9470, 9965.

T. D. 12394.

Davies vs. Arthur, 13 Blatch., 34.

ART. 1461. The protest must also state the nature of the claim and if directed to the classification of merchandise it must state the paragraph of the tariff law under which the duty should be assessed. The address of importers and others filing protests should be noted thereon. The office of the protest is to point out to the officers of the Government the precise errors of fact or of law which render the exaction of the duty unauthorized.

ART. 1462. Irrelevant and prolix protests, or protests that fail to point out distinctly and specifically the precise objection of the person protesting in respect to each entry See special in- or payment and his reasons therefor, and protests which 8005, 1:2394, 12428, do not cite the paragraphs and sections of law under which relief is claimed, will not be entertained.

structions, T. D.

Act June 10,

1890, sec. 15.

10369.

ART. 1463. When an importer has paid all duties due in case of entry for consumption and has duly notified the collector of his dissatisfaction, the collector shall review T. D. 4972, 7409, his action upon the entry, and if satisfied that the claim of the importer is a valid one, shall reliquidate the entry in accordance therewith in conjunction with the naval officer, and shall send a statement of the facts to the Board of General Appraisers.

ART. 1464. The collector, if he will not allow the claim of the importer, shall within 30 days thereafter transmit the protest, invoice and all the papers and exhibits connected therewith to a board of three general appraisers which shall be on duty at New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty. But as a condition precedent, he shall require the importer, in the case of entries for consumption, to pay the full amount of the duties and charges ascertained to be due upon his entry. The board shall examine and decide the case thus submitted, and their decision, or that of the majority of them, shall, unless an appeal therefrom be taken to the circuit court within 30 days, be final and conclusive upon all persons interested therein, and the record shall be remitted to the proper collector or person acting as such. If, for any cause, it be impracticable for the collector to transmit the invoice to the general appraisers within the time above prescribed, he shall report to the Department the reasons for such delay. If, within the time prescribed by law, the collector shall receive no notice of application for review by the court, he shall thereupon liquidate the entry of the merchandise accordingly, except in cases where he shall file the declaration in the circuit court as provided.

ART. 1465. The collector or officer acting as such shall transmit to the Board of General Appraisers, with the protest, a statement of the reasons which governed him in the assessment of duty, together with any special report which he may have received from the naval officer or from the appraiser, and any other information relevant to the matter in his possession, including a sample of the merchandise whenever practicable.

ART. 1466. A receptacle shall be provided at every custom-house for notices of protest, and the date of its reception must be stamped or written upon each; also the date of entry of the merchandise, and of the liquidation, the name of the importing vessel, and serial number of the protest indorsed thereon. A permanent record shall be 9095-33

T. D. 18595, 18799.

T. D. 18488.

T. D. 16908.

T. D. 21414.

T. D. 170

kept by collectors of customs, or officers acting as such, and by naval officers of all protests at their respective ports, with particulars of the successive steps taken in each case.

ART. 1467. Whenever a decision has been made by the board under section 14 of the act of June 10, 1890, in regard to the classification of any kind of merchandise and no appeal has been taken to the courts within the prescribed period, under section 15 of the said act, such decision will govern the liquidation of the particular case which was the subject of the decision. In the absence of such appeal and of contrary instructions, all similar goods will be treated in liquidation in accordance with the classification established by the board. Should appeal be taken by the Government against such decision, the classification will continue to be made by collectors in accordance with that which was the subject of protest by the importer. Due notice will be given of the result of every appeal and collectors will thereafter be guided by the judgment of the court.

ART. 1468. Whenever protest has been filed against the collector's action and the final decision of the court shall be in favor of the claim made by the importer upon any contention regarding the revenue laws, reliquidation of the entries thereby affected will be made, and duties wrongfully exacted, if any, will be refunded by certified statement. Statement may be prepared and forwarded to the Department with a copy of the decision without special instructions in cases where the decision of the board is in favor of the importer and no appeal has been taken.

While the decisions of the board do not, under the law, control any case except that which was under review by the board, a proper uniformity of procedure will be best promoted by the rules above set forth.

ART. 1469. Section 15 of said act provides that, if the collector shall be dissatisfied with the decision of the Board of General Appraisers as to the construction of the law and the facts he may within thirty days next after such decision and not afterwards, apply to the circuit court of the United States for review of the question of law and fact involved in such decision.

No such application for review shall be made by collectors, except with the expressed approval of the Department. This inhibition is considered proper in view of the desirability of uniform constructions of law and is

established under an opinion rendered by the honorable Attorney-General on July 27, 1895.

ART. 1470. Chief officers of customs shall make prompt report to the Department whenever a decision is received from the Board of General Appraisers which in their opinion should be taken to the courts for review, and with each report of this kind they will submit a statement of the reasons which govern such opinion.

ART. 1471. Collectors should require importers filing protests involving questions of fact to supply within a short period, say five days, after filing the protests samples of the merchandise covered thereby. The samples should be verified by the officer who is immediately responsible for the classification against which the protests are filed, and be transmitted to the board at the same time as the protests to which they belong.

Exceptions to this rule may be made in cases where the appraiser has already in his possession sufficient samples to answer the purpose; where the question involved is one of law, and does not necessitate the inspection of samples by the board, and where the merchandise is heavy, bulky, or otherwise of such character as to be unsuited for transmission through the mails or by express, without considerable expense. In the last-named class of cases, the report of the collector or appraising officer should contain a full and accurate description of the merchandise.

In transmitting liquids, chemicals, and fragile articles, great care should be exercised in the packing, so that the articles may not be broken, spilled, or damaged in transit, and in sending samples by express, the charges should always be prepaid.

In sending samples of textile fabrics of which small pieces are readily obtainable, the samples may be attached to the papers, and in most cases need not be larger than 34 by 8 inches. Samples should be so marked as to assure their being readily identified with the protests to which they belong.

In carrying out these instructions customs officers are expected to exercise a reasonable discretion, so as to avoid needless expense.

ART. 1472. Collectors and other chief officers of the customs should afford protestants full and free access to the record of their cases, consisting of invoices, bills of lading, returns of United States appraisers, reports of customs officers, and other documentary evidence, in order that such protestants may acquaint themselves fully with

the status of cases as they are made up for the consideration of the board.

It is expected that collectors and other chief officers of the customs will see to it that the due and orderly transaction of the business of the port is not embarrassed thereby, and paragraphs 4 and 5 of Department's Circular No. 41, of March 21, 1892 (T. D. 12498), will continue to govern customs officers in matters pertaining to the examination of custom-house records by unofficial persons. Act June 10, ART. 1473. No collector or other officer of the customs 1890, sec. 25. shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might be entitled to appeal from the decision of said collector or other officer, or from any board of general appraisers provided for in this act.

T. D. 12075.

T. D. 14890,

ART. 1474. If the owner, importer, consignee, or agent of any imported merchandise, or the collector, or the Secretary of the Treasury, shall be dissatisfied with the decision of the board of general appraisers, as provided for in section 14 of the act, as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, they or either of them may, within thirty days next after such decision, and not afterwards, apply to the circuit court of the United States within the district in which the matter arises for a review of the questions of law and fact involved in such decision. Such application shall be made in accordance with the provisions of section 15 of the act of June 10, 1890.

ART. 1475. Upon the service of a statement by an importer, as required by section 15 of the act of June 10, 1890, regarding applications for review of decisions of the general appraisers, notice thereof shall be immediately transmitted by the collector to the Secretary of the Treasury, giving the number and date of the decision, name of protestant, and brief statement of the questions of law and fact involved; in like manner collectors will also promptly notify the Department of applications made by them for review by the courts of decisions of the general appraisers and will furnish the Board with copies of statements of the errors of law and fact complained of.