SEVENTY-FIRST CONGRESS . SEss . II . Cii . 497. 1930 .
733 togeth er or mingle d that the q uantit y or va lue of each class of suc h AD- -
PRO. merchandise can not be readily ascertained by the customs officers
VISIONS. the whole of such merchandise shall be subject to the highest rate of duty applicable to any part thereof, unless the importer or consignee segregation allowed. shall segregate such merchandise at his own risk and expense under customs supervision within ten days after entry thereof, in order that the quantity and val ue of each part or cl ass thereof may be ascertained . SEC . 509. EXAM INA1 ON OF IM PORTER AND OTH ERS .
Emarninatfon of im . porter, etc . C ollec tors, app raise rs, a nd ju dges and divis ions of t he Un ited thoust "io eaters ar States Customs Court may cite to appear before them or any of oat hs, ~,astoim- them and to examine upon oath, which said officers or any of them are her eby au thoriz ed to admini ster, any own er, im porter , cons ignee, agent, or other person upon any matter or thing which they, or any of them, may deem material respecting an y imported merchandise then under cons ider ation or p revi ously impo rted with in on e yea r, Production of testi- in ascertaining the classification or the value thereof or the rate or amount of duty ; and they, or any of them, may require the produc- tion of any letters, accounts, contracts, invoices, or other documents relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed and pre- at Sub se que nt a consider- served, under such rules as the United States Customs Court may prescribe, and such evidence may be given consideration in subse- quent proceedings relating to such merchandise . SEC . 510. PENALTIES FOR REFUSAL TO GIVE TESTIMONY .
Penalties. If any person so cited to appear shall neglect or refuse to attend, tnding adeeiining o or shall decline to answer, or shall refuse to answer in writing any answer, etc. interrogatories, and subscribe his name to his deposition, or to pro- duce such papers when so required by a judge of the United States Customs Court, or a division of such court, or an appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor Effect on appraise more than $500 ; and if such person be the owner, importer, or con- went ° signee, the appraisement last made of such merchandise, whether made by an appraiser, a judge of the United States Customs Court, or a divi sion of s uch court , shall b e final a nd conclu sive agai nst such False swearing person ; and any person who shall willfully and corruptly swear deemed perjury. falsely on an examination before any judge of the United States Customs Court , or d ivisio n of s uch co urt, or appra iser o r coll ector, shall be deemed guilty of perjury ; and if he is the owner, Forfeiture of goods . importer, or consignee, the merchandise shall be forfeited or the value thereof may to recovered from him . SEC . 511. INSPECTION OF IMPORTER'S BOOKS . Importer's books . If any person importing merchandise into the United States or Inspection of, as to dealing in imported merchandise fails, at the request of the Secre- p`oid by. goods Im- tary of the Treasury, or an appraiser, or person acting as appraiser, or a collector, or the United States Customs Court, or a judge of such court, as the case may be, to permit a duly accredited officer of the United States to in spect his bo oks, p apers, record s, acc ounts, docu- ments, or correspondence, pertaining to the value or classification of hi bmdono fa ii ny, ro such me rchand ise, t hen wh ile su ch fai lure co ntinue s the Secret ary of all ow . the Treasury, under regulations prescribed by him, (1) shall prohibit the importation of merchandise into the United States by or for the account of such person, and (2) shall instruct the collectors to with- haDdelivery to be with . hold delivery of merchandise imported by or for the account of such Saleofgoodsiffailure person . If such failure continues for a period of one year from the continues one year . date of such instructions the collector shall cause the merchandise,
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