issued by and to headquarters ports only; and if necessary the entry will be obtained from the port of entry. At the ports of entry a proper record will be made of notices of intent on Customs Form 4489, using only the necessary columns for this record. A record of entries and liquidations will be kept at the headquarters port covering the transactions of the entire district on Customs Form 4489. Each port of entry will maintain a separate series of numbers for drawback entries with the assigned symbol letter.

928. Limitation to proceedings for forfeiture.

1 For fines, penalties, and forfeitures relating to vessels, see Chapters II and III.

R. S., 3082.
T. Ds. 18710,

GENERAL PROVISIONS.

Art. 890. Merchandise imported contrary to law-Conceal22226, 24014, ing, dealing in, or transporting.-Any person fraudulently 26159, 26419, importing or bringing into the United States, or assisting 31167. 'in so doing, merchandise contrary to law, or who shall

24254,

25200,

30383, 30391,

R. S., 2865.
Keck V. U.

434.

22226, 24014,

receive, conceal, buy, sell, or facilitate the transportation, concealment, or sale of such merchandise after importation, knowing it to have been imported contrary to law, will on conviction be liable to a fine not exceeding $5,000 nor less than $50, or to imprisonment for not more than two years, or both, and the merchandise may be forfeited.

If the defendant is shown to have or to have had possession of such goods, it shall be deemed evidence sufficient to authorize conviction, unless he shall explain the possession to the satisfaction of the jury.

In order to obtain a conviction of the person or forfeiture of the merchandise there must have been a violation of some specific provision of the revenue laws.

Art. 891. Smuggling.-Any person who shall, with inS.. 172 U. S., tent to defraud the revenue, smuggle or clandestinely T. Ds. 18710, introduce into the United States merchandise subject to 26159, 26419 duty, and which should have been invoiced, will on conviction be subject to a fine of not more than $5,000 or to imprisonment for not exceeding two years, or both.

27851, 31167.

R. S., 2802.
T. Ds. 22226,

25609,
26827,
28777,

31169,

26419, 27851, 29926,

30383, 31731,

Art. 892. Baggage-Articles not declared.-Articles subject to duty found in the baggage or on the person of 22264, 25608, passengers arriving from foreign countries which were 267 not declared or mentioned to the customs officers before 30214, the examination of their baggage, are subject to seizure 33019, 34010. and forfeiture, and the persons in whose baggage such articles are found are liable to penalties of treble the value thereof.

However, seizure should not be made unless the customs officers are satisfied that the failure to declare was with intent to defraud. If they are satisfied the omission to declare was without fraudulent intent, the undeclared articles may be added to the declaration. The penalty of treble the value of the articles undeclared should not be imposed except in flagrant cases or in cases in which the undeclared articles are intended for commercial purposes.

Act Oct. 3,

R. S., 2864,

U. S. v. Cu

Rep., 744; U. v.

112

Art. 893. Entry by false invoice, declaration, affidavit, 1913, sec. III, paper, or statement.-If the consignor, seller, owner, im- pars. G and H. porter, consignee, agent, or other person enters or at- 2865. tempts to enter imported merchandise by means of a tajar, 60 Fed. fraudulent or false invoice, declaration, affidavit, letter, S. 19 Bales paper, or by means of any false statement, written or Fed. Rep 779 verbal, or shall be guilty of any willful act or omission thal, 126 Fed. by means of which the United States shall or may be de- S.. 99 Dia prived of the lawful duties upon the merchandise so en- u. S. P. 2181 tered or attempted to be entered, such person upon con- Emeralds, 153 viction is subject to a fine for each offense in a sum not Fed. Rep., 643 exceeding $5,000 or to imprisonment for not more than U. S. v. One Silk two years, or both.

Rep., 766; U.

monds, 139 Fed. Rep., 961;

Carats Loose

(T. D. 27851);

Rug, 158 Fed.
Rep., 174 (T.
D. 28779); U.

235 U. S. 237.

8304, 11942,

16338,

The merchandise or the value thereof to be recovered. Salen, from such person will be forfeited, which forfeiture will T. Ds. 4913, apply to the whole of the merchandise or its value in the 14497, case or package containing the article or articles to which 25200, 25970, the fraud, false paper, or statement relates.

18861, 24254,

26159, 27449, 27851, 28779, 28892, 28956,

29245,

29450,

29251, 30131, 32747, 33739,

U. S. v. 25

The arrival within the territorial limits of the United 29242, 29243, States of merchandise consigned for sale and remaining 30214 the property of the shipper or consignor, and the accept-391 ance of a false invoice thereof by the consignee, or agent packages Pan of the consignor, shall be deemed an attempt to enter the ama Hats, 231 merchandise although no actual entry has been made or offered.

U. S., 358.

Buckley v.

251.

R. S., 2901. Art. 894. Goods not specified in the invoice-Fraudulent U. S., 4 How., intent-Forfeiture. If there shall be found by the apGreeley's Ad-praiser in the packages designated for examination any Burgess, 18 article not specified in the invoice covering such pack

ministrator v.

How., 413.

Act Oct. 3, 1913, sec. III, par. I.

18790, 21270,

ages, and he shall be of the opinion that such article was omitted from the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be is liable to seizure and forfeiture.

Art. 895. Undervaluation exceeding 75 per cent. If the T. Ds. 8304, appraised value of imported merchandise exceeds the 23078; 23726: value declared in the entry by more than 75 per centum, unless arising from a manifest clerical error, the entry is presumptively fraudulent, and the collector will seize the merchandise.

T. D. 26691.

T. Ds. 20306, 22008, 22146, 22169, 22218, 23606, 26212,

In any legal proceeding other than a criminal prosecution resulting from such seizure, the undervaluation as shown by the appraisal is presumptive evidence of fraud, and the burden is upon the claimant to rebut the same.

The forfeiture will apply to the whole of the merchandise, or the value thereof, in the case or package containing the particular article or articles in each invoice which are undervalued.

Penalties or forfeitures applicable to merchandise entered by a certified invoice apply equally to merchandise entered by a pro forma invoice, and no forfeiture or other disability incurred for undervaluation can be remitted or mitigated by the Secretary of the Treasury.

The Government may institute proceedings for the forfeiture of such merchandise or the home value thereof, U. S. v. One and in addition the importer is liable for the regular and Case Paint- additional duties.

29852.

ings, etc., 99

Fed. Rep., 426.

Act Oct. 3, 1913, sec. III, par. V.

Additional duties do not constitute an element of home market value, but should be assessed in the liquidation of the entry and collected from the importer.

Art. 896. Inspection of importers' books and records. If any person, corporation, or other body, engaged in the importation of merchandise, or dealing in imported merchandise, shall fail or refuse to submit to the inspection of a duly accredited investigating officer, upon request so to do from the collector of customs at the port where such merchandise is entered, his books, records, or accounts pertaining to the value or classification of such merchandise, the Secretary of the Treasury, in his discretion, is authorized, while such failure or refusal con