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SEVENTY-FIRST CONGRESS . SESS. II. Cla . 497. 1930 . A DIuruSTRATIVE PRO- VISIONS . Dut y receipts . Una scertained duties to be deposited in the Treasury . Collector's immun- ity . Customs officials not personally liable for matters appealable. Protests. unles s prev iously expor ted, t o be s old at publi c aucti on as in the case of forfeited merchandise . SEC. 512. DEPOSIT OF DUTY RECEIPTS. All moneys paid to any collector for unascertained duties or for duties paid under protest against the rate or amount of duties char ged sh all b e depo sited to the credit of the Treasu rer o f the United States and shall not be held by the collectors to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid . SEC. 513 . COLLECTOR'S IMMUNITY . No collector or other customs officer shall be in any way liable to any owner, importer, consignee, or agent or any other person for or on account o f any rulings or decisions as to the appraisement or the classification of any imported merchandise or the duties charged_ thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to whi ch sa id owner, importer, consignee, or ag ent might und er this . Act be entitled to protest or appeal from the decision of such col- lector or other officer .
• SEC. 514. PROTEST AGAINST CO LLECTOR'S DECISIONS . C ollect or's decisi ons as to duties, etc., final . Except as provided in subdivision (b) of section 516 of this Act (rel ating to protests by Americ an ma nufact urers , prod ucers , and wholesalers), all decisions of the collector, including the legality of all orders and findings entering into the same, as to the rate and amoun t of d uties charg eable , and as to all e xacti ons of what ever character (within the jurisdiction of the Secretary of the Treasury), . and his decisions excluding any merchandise from entry or delivery, under any provision of the customs laws, and his liquidation or reli- quidation of any entry, or refusal to pay any claim for drawback, or his refusal to reliquidate any entry for a clerical error discovered within one year after the date of entry, or within sixty days after liquidation or reliquidation when such liquidation or reliquidation is made more than ten months after the date of entry, shall, upon the expiration of sixty days after the date of such liquidation, reliquida- Pr otest allow ed aft er tion, decision, or refusal, be final and conclusive upon all persons liquidation, etc . (including the United States and any officer thereof), unless the importer, co nsi gn ee, or agent of the person pai ng su ch charge or exaction, or filing such claim for drawback, or' seeking such entry or delivery, shall, within sixty days after, but not before such liqui- dation, reliquidation, decision, or refusal, as the case may be, as well in cases of merchandise entered in bond as for consumption, file a protest in writing with the collector setting forth distinctly and spe- cifically, and in respect to each entry, payment, claim, decision, or Effect of liquidation . refusal, the reasons for the objection thereto . The reliq uidati on of an entry shall not open such entry so that a protest may be filed against the dec ision of the col lector upon any question not invo lved in such reliquidation . SEC. 515. SAME. Re view of dec ision by Upon the filing of such protest the collector shall within ninety collector . Modification, remis- sion of duties, etc ., days thereafter review his decision and may modif y the same in asses sed by
whole or in part and thereafter remit or refund any duties, charge, or exaction found to have been assessed or collected in excess, or pay any draw back f ound due, of which notice shall be given as in
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