Art. 651. Reliquidation of entries under board's decision. Entries which are the subject of such decisions will be reliquidated in harmony therewith at the expiration of the periods mentioned, except that entries the subject of decisions of the board, which follow a decision of the Court of Customs Appeals involving the same issue, will be liquidated immediately upon receipt of orders from the board. Art. 652. Collector's recommendation for rehearing or ap- T. Ds. 16370, 16908, 29971, peal. On the receipt of a decision from the board the 30701. collector will immediately examine it together with the protest, and all papers connected therewith. 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 board's decision. If the collector is of the opinion that the board's decision should be reviewed by the Customs Court, he will promptly submit his reasons therefor to the Department in order that appeal may be filed for such review within 60 days. 1911. ch. 8, 32367. Art. 653. Appeals to the Court of Customs Appeals.-If the Act Mar. 3, importer, owner, consignee, or agent of any imported merchandise, or the collector or Secretary of the Treas- 29443, 30771, ury, shall be dissatisfied with the decision of the Board of General Appraisers as to the classification of merchandise and the rate of duty imposed thereon under such classification, or with any other appealable decision of said board, they, or either of them, may, within 60 days after the entry of such decree or judgment, apply to the Court of Customs Appeals for a review of the questions of law and fact involved in such decision. In Alaska and in the insular possessions of the United States 90 days is allowed for making such application to the Court of Customs Appeals. Such application shall be made by filing in the office of the clerk of said court a concise statement of the errors of law and fact complained of, and a copy of such statement shall be served on the collector or the importer, owner, consignee, or agent, as the case may be. Thereupon the court shall immediately order the Board of General Appraisers to transmit to the said court the record and evidence taken by them, together with a certified T. Ds. 30215, 30844. T. D. 30275. statement of the facts involved in the case and their decision thereon; and all the evidence taken by and before said board shall be competent evidence before said Court T. D. 34747. of Customs Appeals. The decision of the Court of Customs Appeals shall be final, except as provided in the act of August 22, 1914, and such cause shall be remanded to the Board of General Appraisers for further proceedings to be taken in pursuance of such determination. T. D. 31564. Act Aug. 22, 1914. Art. 654. Liquidation and reliquidation under decisions of the Court of Customs Appeals.-Decisions of the Court of Customs Appeals adverse to the Government will become effective upon the issuing of orders by the Board of United States General Appraisers pursuant to the mandates of the said court. Entries covered by such decisions will be reliquidated only upon receipt of such orders. Unliquidated entries involving issues covered by a decision of the Court of Customs Appeals will be suspended until 30 days have elapsed from the date of such decision, when they will be liquidated in accordance with the court's decision, unless the Department issues notice that a petition for rehearing has been filed. Entries which are subject to protests that have not been forwarded to the board, and which are covered in principle by a decision of the Court of Customs Appeals, will be reliquidated in harmony with said decision after 30 days have elapsed from the date thereof in the absence of such notice of petition for rehearing. Art. 655. Appeal to Supreme Court.-In any case in which T. D. 34747. the judgment or decree of the Court of Customs Appeals is final, it shall be competent for the Supreme Court, upon the petition of either party filed within 60 days. next after the issue by the Court of Customs Appeals of its mandate upon decision, in any case in which there is drawn in question the construction of the Constitution of the United States, or of any treaty, or in any other case when the Attorney General of the United States shall, before the decision of the Court of Customs Appeals is rendered, file with the court a certificate to the effect that the case is of such importance as to render expedient its review by the Supreme Court, to require, by certiorari or otherwise, such case to be certified to the Supreme Court for its review and determination, with the same power and authority in the case as if it had been carried by appeal or writ of error to the Supreme Court. 23967, 28919, Art. 656. Refunds of duties. Refunds of duties by T. Ds. 21616, reason of any sustained protest shall be paid at naval 31564. office ports by check drawn to the order of the importer of record, and the amount of such refund charged to the collector's "Excess of deposit" account. A tabulated statement shall be forwarded to the Department each month showing the persons to whom refunds have been made, the character of the merchandise, the question involved, and the amount refunded. At nonnaval office ports certified statements shall be forwarded to the Secretary of the Treasury for payment of such refunds. 31925. The refunding of moneys in compliance with decisions, T. Ds. 31729, of the Board of General Appraisers and Court of Customs Appeals is the function of the Secretary of the Treasury, and there is no foundation for a suit against the collector of customs to restrain him from disposing of such moneys. T. Ds. 28891, 31728. Marine Lyon, 62 Fed. บ. T. D. 21535. Payment of costs and interest in customs cases upon such refunds is not allowed. Art. 657. Certified statements-Nonnaval office ports. Rep., 153. Certified statements must be made in the name of the importer of record, and shall contain the address of the payee and of the person to whom the notification of settlement is to be sent, whether the principal or attorney of record. There must be attached to such statements the affidavit of the claimant showing that the claim has not been alienated or assigned by operation of law or otherwise, that no portion of the amount claimed has heretofore been refunded, and that the claimant is not indebted to the United States. T. D. 21576. Act Mar. 3, 1875 (18 Stat., T. Ds. 8932, Art. 658. Set-off of claims.-Where an importer has a judgment or other claim allowed by legal authority against 481). the United States, and he is indebted to the United States 9851, 32317. either as principal or surety, collectors shall withhold payment of an amount of such judgment or claim equal to the debt due the Government. If the importer denies his indebtedness to the United States or refuses to consent to the set-off, the collector shall report the fact to the Secretary of the Treasury and suspend payment of any part of the judgment or claim pending instructions from the Department. 3130°-15-21 |