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Protest and Appeal

The decision of the collector as to the rate and amount of duties chargeable on imported merchandise, iucluding all dutiable costs and charges, shall, if concurred in by the naval officer, where there is one, be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of the merchandise shall, within ten calendar days after, but not before, such ascertainment and liquidation of duties, in cases of merchandise entered either in bond or for consumption, 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.

The protest must state distinctly and specifically the ground of objection to the assessment of duty, and the nature of the claim; if directed to the classification of merchandise it must distinctly and specifically state the paragraph of the tariff law under which the duty, in his opinion, should be assessed 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."

Irrelevant or prolix protests, or protests that fail to point out distinctly and specifically the precise objection of the person protesting, in respect to each entry or payment, and his reasons therefore, and protests which do not cite the paragraphs and sections of law under which relief is claimed, will not be entertained.

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, in conjunction with the naval officer, if there be one, shall review his actions upon the entry, and if satisfied that the claim of the importer is a valid one, shall reliquidate the entry in accordance therewith, and shall send a statement of facts to the board of general appraisers; but as a condition precedent to protest, he shall require the importer in case of entries for consumption, to pay the full amount of the duties and charges ascertained to be due upon his entry. The collector, if he will not allow the claim of the importer, shall within 30 days thereafter transmit the invoice and all the papers and exhibits connected therewith to a board of 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 which 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. Should 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.

Any officer who makes or grants any false registry, or record, or certificate of registry, or record, or any other false document, of or for any vessel, or takes any fee not allowed by law, or receives any reward or gratuity for any such service, or falsely describes the admeasurement of any vessel, shall be liable to a fine of $1000, and be rendered incapable of serving in any office in the United States.

Any inspector, gauger, or measurer who receives any gratuity, fee, or reward for any official service other than is allowed by law, or makes false returns, or certifies shipment of merchandise entitled to drawback or exportation without having inspected the same, as required by regulations, or until such merchandise shall have been weighed, gauged, or measured if required, shall be liable for the first offense to penalty of $50 and for each subsequent offense to a penalty of $200, and be discharged from the service.

Any importer, or agent of such importer, who makes or offers to make, to any customs officer, any gratuity or present of money, or other thing of value, shall be fined not more than $5.000 or be imprisoned not more than two years. Persons bribing or attempting to bribe, or by threats, demands, or promises to improperly influence any office or employee of the United States in connection with importation of merchandise and baggage, are punishable by a fine not exceeding $2,000, or imprisonment not longer than one year, or both. Officers or employees of the United States requesting or accepting any money or thing of value, excepting for lawful duties or fees, in connection with importations of merchandise or baggage, are liable to a fine of not more than $5,000, or imprisonment of not more than two years, or both. Any person assuming or pretending to be an officer or employee of the United States, or of any Department, or of any office of the government, is guilty of felony and on conviction is liable to fine not more than $1,000, or imprisonment not longer, than three years, or both.

Officers, agents, or employees of the United States aiding or abetting persons engaged in importing, advertising, dealing in, exhibiting, or sending, or receiving by mail obscene or indecent publications or representations, or means for preventing conception, or procuring abortion, or other articles of indecent or immoral use or tendency, are liable for each offense to a fine of not more than $5,000, or imprisonment at hard labor for not more than ten years, or both.