SEVENTY-FIRST CONGRESS . SEss. II . CIi. 497. 1930 .
731 pa rties re questing to be h eard, sh all affi rm, reve rse, or modify t he decision of the single judge or remand the case to the single judge for further proceedings, and shall state its action in a written deci- sion, to be forwarded to the collector, setting forth the facts upon which the finding is based and the reasons therefor . The decision of the United States Customs Court shall be final and conclusive upon all parties unless an appeal shall be taken by either party to the Court of Cu stoms and P atent Appeals upon a quest ion or ques tions of law only within the time and in the manner provided by section 198 of the Judicial Code, as amended . SEC. 502 . REG ULATIONS FOR APPRAISEMENT AND CLASSIFICA- TION . ADMI NIST RATI VE PRO - VISIONS . Decision final, unless appealed to Court of Customs and Patent Appeals . Appraisement and classification. (a) POWERS OF SECRETARY OF THE TREASURY .-The Secretary of estabH~s1 ons for, to be the Treasury shall establish and promulgate such rules and regula- tions not inconsistent with the law, and may disseminate such infor- mation as may be necessary to secure a just, impartial, and uniform appraisement of imported merchandise and the classification and assessment of duties thereon at the various ports of entry, and may direct any appraiser, deputy appraiser, assistant appraiser, or exam- iner of merchandise to go from one port of entry to another for the pur po se of appraising or assisting in appraising merchandise imported at such port. b REVERSAL OF SECRETARY'S RULINGS .-No ruling or decision once Restriction on Secre . ( )
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tart's rulings on cus- made by the Secretary of the Treasury, giving construction to any toms duties. law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney General recommend- ing the same, or a final decision of the United States Customs Court . (c) DUTIES OF C UST OMS OFFI CERS .-It shall be the duty of all officers Customs officers to instr uctio ns o f of the customs to execute and carry into effect all instructions of the exe cute the secretary. Secretary of the Treasury relative to the execution of the revenue laws ; and in case any difficulty arises as to the true construction or meaning of any part of the revenue laws, the decision of the Secre- tary shall be bi nding upon all o fficers of the c ustoms . SEC. 503 . DUTIABLE VALUE .
Dutiable valu e. (a) GEN ERAL RULE .-Except as provided in section 562 Of t his Ad valorem, to be entered or appraised Act (r elati ng to withd rawal from manip ulati ng wa rehous es) a nd in value, whichever is subdivision (b) of this section, the basis for the assessment of duties highest . on imported merchandise subject to ad valorem rates of duty shall be the entered value or the final appraised value, whichever is higher. Entries pending re- (b) ENTRIES PENDING REAPPRAISEMENT .-If the importer certifies appmisement . at the time of entry that he has entered the merchandise at a value higher than the value as defined in this Act because of advances by the appraiser in similar cases then pending on appeal for reappraise- tifi~te oft ion oter er- ment or re-reappraisement, and if the importer's contention in such to value. pending cases sh all subs equently be sust ained, wh olly or in part, by a final decision on reappraisement or re-reappraisement, and if it shall appear that such action of the importer on entry was taken in good faith, the collector shall liquidate the entry in accordance with the final appraisement .
Basis ofrate . (c) BA SIS OF RATE.-For the pu rpo se of determining the rat e of Determined by final du ty to be assessed upon any merchandise wh en the rate is based appraised value . upo n or regulated in any manner by the value of the merchandise, the final appraised value shall (except as provided in section 562 pos t s,P .745 . of this Act) be taken to be the value of the merc handise .
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