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SEVENTY-FIRST CONGRESS . SEss . II. Cii . 497. 1930 . ADMIN1SPRA "' Peso- tion to defraud the revenue of the United States or to conceal or VIS IONS. misrepresent the facts of the case or to deceive the appraiser as to Presumption of fraud . the value of the merchandise . If the appraised value of any mer- cha ndise exc eeds the v alue decla red in th e entry by more tha n 100 per centum, such entry shall be presumptive ly fraudulent, and the collector shall seize the whole case or package containing such merchandise and proceed as in c ase of forfeiture for violation of the customs laws ; and in any legal proceeding other than a crimi- nal prosecut ion that m ay result from such seizure, the under - valuation as shown by the appraisal shall be presu mptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he rebuts such Remission or refund. presumption of fraud by sufficient evidence . Upon the making of such order or finding, the additional duties shall be remitted or refunded, wholly or in part, and the entry shall Restriction .
be liquidated or reliquidated accordingly . Such additional duties . Application of addi_ shall not be refunded in case of exportation of the merchandise, nor tional duties . shall they be subject to the benefit of drawback . All additional duties, penalties, or forfeitures applicable to merchandise entered in connection with a certified invoice shall be alike applicable to mer- chandise entered in connection with a seller's or shipper's invoice or Anti que furniture. statement in the form of an invoice . Ante, p. 685.
F urniture described in paragr aph 1811 s hall enter the Unit ed Dutiable if rejected States at ports which shall be designated by the Secretary of the as antique. Treasury for this purpose . If any article described in paragraph 1811 and imported for sale is rejected as unauthentic in respect to Additional duty. the ant iquity clai med as a ba sis for fre e entry, th ere shall be imposed, collected, and paid on such article, unless exported under customs supervision, a duty of 25 per centum of the value of such article in addition to any other duty imposed by law upon such article. General orders . SEC. 490 . GENERAL ORDERS . Goods to be sent to bonded warehouse if (a) INCOMPLETE ENTRY .-Whenever entry of any imported mer- entry incomplete. chandise is not made within the time provided by law or the regula- tion s pres cribe d by the Se creta ry of the T reasu ry, or when ever e ntry of such merchandise is incomplete because of failure to pay the esti- mated duties, or whenever, in the opinion of the collector, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the collector believes that any merchandise is not corrrectly and legally invoiced, he shall take the merchandise Hel d at owners risk . into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry is made or comp leted and the prope r document s are prod uced, or a bond given for t heir produ ction . At request of con- (b) AT REQUEST OF CONSIGNEE .-At the request of the consignee of s ignee colle ctor m ay take possession of any merchandise, or of the owner or master of the vessel or t e per- good impo rted eta. son in charge of the vehicle in which the same is imported any mer- chandise may be taken possession of by the collector after tile expira- tion of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee u ntil entry there of is made . Unclaimed merchan- SEC. 491 . UNCLAIMED MERCHANDISE . dfse . Auction solo warehouse, in if Any merchandise of which possession has been taken by the col- e ntry entry incomplete, etc . lector which shall remain in bonded warehouse or public store for one year from the date of importation without entry thereof having been made and the duties and charges thereon paid, and any merchandise, Immediate transpor- tation entries un- de stined to a foreign country, entered for transportation in bond claimed .
through the United States, which shall remain in the United States
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