850. Form of protest. 851. Procedure at time of filing. 852. Samples. 853. Appraiser's special report on pro- 854. Collector's review on protest. 856. Frivolous protests. 857. Reliquidation of entries under decisions of the United States Customs Court. 858. Collector's recommendation for rehearing or appeal. 859. Appeals to the Court of Customs and Patent Appeals. 860. Reliquidation under decisions of the Court of Customs and Patent Appeals. 861. Appeal to Supreme Court. 862. Refund of duties. Art. PROTESTS Art. 849. Protest.-(a) Tariff act of 1930, section 514: 10813, 23851, 25453, 40129, 40164, 40522, 42277, 42312, 42323, Except as provided in subdivision (b) of section 516 of this act T. Ds. 7858, 10400, (relating to protests by American manufacturers, producers, and 26414, 28439, 28890, wholesalers), all decisions of the collector, including the legality of 29371, 29884, 30355, all orders and findings entering into the same, as to the rate and 31449,33122, 34025, 34306,34570, 34696, amount of duties chargeable, and as to all exactions of whatever 34926,34927,35561, character (within the jurisdiction of the Secretary of the Treasury), 35646, 35823, 36961, and his decisions excluding any merchandise from entry or delivery, 36977,37050, 38959, under any provision of the customs laws, and his liquidation or reli-39180, 39511, 10096, quidation of any entry, or refusal to pay any claim for drawback, 49686, 41218, 41323, or his refusal to reliquidate any entry for a clerical error discovered 41336, 41342, 41504, within one year after the date of entry, or within sixty days after 41576, 41612, 42127, liquidation or reliquidation when such liquidation or reliquidation 42461, 42874, 42943, is made more than ten months after the date of entry, shall, upon 43470, 43486, 43615, 43774, 44058, 44065, the expiration of sixty days after the date of such liquidation, re- 44136, 44145, 44332, liquidation, decision, or refusal, be final and conclusive upon all 44389, 44420, 44451, persons (including the United States and any officer thereof), unless 44462. the importer, consignee, or agent of the person paying such charge Abs. 46707, 46736,. or exaction, or filing such claim for drawback, or seeking such 48255, 48330, 48451, entry or delivery, shall, within sixty days after, but not before 49163, 50292, 50819, such liquidation, reliquidation, decision, or refusal, as the case may 1417, 1463, 3597, be, as well in cases of merchandise entered in bond as for consump-3713, 3861, 4133, tion, file a protest in writing with the collector setting forth dis- 5672, 6052, 7898, tinctly and specifically, and in respect to each entry, payment, 9754, 10348, 11672, claim, decision, or refusal, the reasons for the objection thereto. Antidumping The reliquidation of an entry shall not open such entry so that a act of 1921, protest may be filed against the decision of the collector upon any question not involved in such reliquidation. 46834, 47913, 48190, 51008, 589, 607, 13852. sec. 210. T.D. 30410 (Abst. 22848), 43764. T. D. 43879. (b) Tariff act of 1930, section 520 (a) (4): (a) The Secretary of the Treasury is hereby authorized to refund duties and correct errors in liquidation of entries in the following cases: (4) Whenever duties have been paid on household or personal effects which by law were not subject to duty, notwithstanding a protest was not filed within the time and in the manner prescribed by law. (c) The "date of liquidation" is the date of liquidation stamped upon the entry, and the posting of the same in a conspicuous place in the customhouse is held to be sufficient notice thereof. (d) Section 514 applies to drawback entries and all liquidations thereof or refusals to pay drawback claims shall be posted in the same manner as the liquidation of import entries. (e) The date of the decision of the collector excluding any merchandise from entry or delivery, under any provision of the customs revenue laws, will be the date of his written notice to the importer. This does not refer to his action in seizing or directing the seizure of merchandise. (f) Protests may be filed against the assessment of 41608, 43556, 44340. special dumping duty in the same manner as against the assessment of regular duty. T. Ds. 39614, 39624, 40224, 41423, Abs. 46271, 48069, 13005, 14496. T. Ds. 12394, 25996, 27134, 27329, 28851, 29028, 29359, 35191, 35507, 36003, (g) Tariff act of 1930, section 518: * * * Under such rules as the United States Customs Court may prescribe, and in its discretion the court may permit the amendment of a protest * Art. 850. Form of protest.-Protests (except protests 27631, 28256, 28322, by American manufacturers, producers, and wholesalers) 32328, 33240, 34541, shall be in duplicate and in writing, addressed to the 36117, 38085, 39200, collector, and signed by the party protesting, or his agent Abs. 4414, 7767, or attorney. Each protest shall give the address of the 12635, 13010, 14407, protestant or his attorney, the entry number, importing 43901, 44157,44394, 44558. 15078. T. D. 33833 T. D. 39724. vessel, date of arrival, and of liquidation of the entry, and shall set forth distinctly and specifically in respect to each entry, payment, claim, or decision, the reasons for the objection, citing the rate or rates of duty claimed to be applicable and the paragraph or section of the law, if any, under which relief is claimed. Art. 851. Procedure at time of filing. (a) Protests shall be filed with the collector, who will give them serial numbers and stamp or write thereon the dates of receipt. The name of the protestant, entry number, and issue must be indorsed on each protest. A permanent record of all protests shall be kept on customs Form 4365. (b) Protests lodged at ports of entry will be forwarded TD.33557, 42203. to the headquarters port and will be numbered in the same series with the protests lodged at the headquarters port. Collectors will notify such ports of entry of the numbers given to protests thus received. Art. 852. Samples.-(a) Appraising officers should re- T. D. 25328. tain samples of the merchandise when returning an invoice at a rate of duty higher than the entered rate, or when, for any other reason, it is probable that a protest will be filed, keeping a record of the entry number, vessel, and date of entry. When no samples have been retained they shall be furnished collectors by the protestant and transmitted to the appraisers for verification. (b) Samples will not be required where the question involved is one of law, which does not necessitate an inspection of the merchandise by the court, or where the merchandise is heavy, bulky, or otherwise of such character as to make the retention of samples impracticable. In such cases the report of the collector or appraising officer should contain a full and accurate description of the merchandise. 36046, 43161. Art. 853. Appraiser's special report on protest.-(a) If T. Ds. 35478, the collector shall be of the opinion that any claim in a protest requires further review of an advisory classification or return in order to complete the record necessary to a proper consideration of the issue involved, he shall forward the invoice papers to the appraiser for a special report as to the character and description of the merchandise and all other facts relevant to the case. (b) The appraiser will return all papers to the collector with his report, customs Form 6437, together with the samples, if any, of the merchandise under consideration. Art. 854. Collector's review on protest.-(a) Tariff act T. Ds. 4972, 32136, of 1930, section 515: Upon the filing of such protest the collector shall within ninety days thereafter review his decision, and may modify the same in whole or in part and thereafter remit or refund any duties, charge, or exaction found to have been assessed or collected in excess, or pay any drawback found due, of which notice shall be given as in the case of the original liquidation, and against which protest may be filed within the same time and in the same manner and under the same conditions as against the original liquidation or decision. If the collector shall, upon such review, affirm his original decision, or if a protest shall be filed against his modification of any decision, and, in the case of merchandise entered for consumption, if all duties and charges shall be paid, then the collector shall forthwith transmit the entry and the accompanying papers, and all the exhibits connected therewith, to the United States Customs Court for due assignment and determination, as provided by law. Such determination shall be final and conclusive upon all persons, and the 39363. Tariff act of 1930, sec. 515. T. Ds. 18799, 23388 23749, 25996, 38869, 39363. papers transmitted shall be returned, with the decision and judgment order thereon, to the collector, who shall take action accordingly, except in cases in which an appeal shall be filed in the United States Court of Customs and Patent Appeals within the time and in the manner provided by law. (b) Reliquidations shall be submitted to the comptroller of customs for verification in the same manner as original liquidations. Art. 855. Transmission of protests and samples to the United States Customs Court.-(a) If the comptroller of 32581, 34193, 34971, customs does not concur, or if the collector shall affirm 35916, 36255, 38626, his original decision, or upon the filing of a protest against his modification of any decision, one copy of the protest 25057, 28107, 33762, and accompanying papers shall be immediately transmitted to the United States Customs Court by the collector, provided that in the case of a consumption entry the duties shall have been paid. T. Ds. 27754, T. D. 39013. T. D. 25996. T. D. 23436. (b) The collector in his letter of transmittal, customs Form 4295, shall furnish a statement showing the rate imposed or assessment made, a specific description of the character of the merchandise, and the reasons which governed him in the assessment of the duty. He shall also forward a sample of the merchandise whenever practicable with an identification card on customs Form 6433 attached thereto. At the port of New York the appraiser will forward such samples. The letter of transmittal should also state whether or not the protest was filed within the statutory period. (c) Two or more protests of one importer on the same subject may be covered by one letter of transmittal, but protests of different importers, or on different subjects, should not be so combined. (d) If samples are needed to sustain the Government's case, they should be sent to the United States Customs Court, 201 Varick Street, New York City. They should, if possible, be sent by mail under Government frank; otherwise they should be forwarded under Government bill of lading. (e) Upon transmittal of records from ports other than New York to the United States Customs Court in cases in which local hearings are to be had, the samples will, after being properly identified with such records, be retained in the local office for use at such hearings, and thereafter be immediately stamped with the court numbers and transmitted with such records to the court. (f) If samples are sent to the court at the importer's request, the transportation charges must be paid by him. Art. 856. Frivolous protests.-Tariff act of 1930, section 517: The United States Customs Court shall, upon motion of counsel for the Government, and may, upon its own motion, decide whether any appeal for reappraisement or protest filed under the provisions of section 501, 514, 515, or 516 of this act is frivolous, and, if said court shall decide that such appeal or protest is frivolous, a penalty of not less than $5 nor more than $250 shall be assessed against the person filing such appeal or protest: Provided, That all appeals for reappraisement or protests filed by the same person and raising the same issue shall, if held frivolous by said court, be consolidated and deemed one proceeding for the purpose of imposing the penalty provided in this section: Provided further, That the person against whom such penalty is assessed may have a review by the Court of Customs and Patent Appeals of the decision of the United States Customs Court by filing an appeal within the time and in the manner provided by section 198 of the Judicial Code, as amended. 1930, sec. 515. 43601, 43714, 44092, Abs. 49076. Art. 857. Reliquidation of entries under decisions of Tariff act of the United States Customs Court.-Entries which are the T. Ds. 31561, subject of such decisions will be reliquidated in harmony 44461. with the judgment order thereon at the expiration of 60 days from the date of the decision, or 90 days in the case of merchandise imported into Alaska or the insular possessions of the United States, unless an appeal or petition for a rehearing is filed, except that entries the subject of decisions of the court, which follow a 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. 16908, 29971, 30701. Art. 858. Collector's recommendation for rehearing or T. Ds. 16370, appeal. (a) On the receipt of a decision from the court Abs. 13318. the collector will immediately examine it, together with the protest, and all papers connected therewith. (b) If in his opinion a rehearing should be had on said T. D. 32065. protest, he will as soon as practicable transmit his reasons to the Assistant Attorney General at New York, with recommendation, in order that such rehearing may be applied for within 30 days from the date of the court's decision. (c) If the collector is of the opinion that the court's decision should be reviewed by the Court of Customs and Patent Appeals, he will promptly submit his reasons therefor to the bureau in order that, if deemed advisable, an appeal may be filed for such review within 60 or 90 days, as the case may be (see following article), at the same time forwarding a copy of his letter to the Assistant Attorney General for his information. 120950°-32- -35 |