SIXTY—SEVENTH CONGRESS. Sess. II. Ch. 356. 1922. 963 per centum, such entry shall be presumptively fraudulent, and the °°”'*`°}i,‘i°og°°i·*· collector shall seize the whole case or package containing such mer- i chandise and proceed as in case of forfeiture for violation of the customs laws; and in any legal proceeding other than a criminal prosecution that may result from such seizure, the undervaluation as shown by the a praisal shall be presumptive evidence of fraud, and the burden otp roof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he rebuts such presumption of fraud by sufficient evidence. _ _ U on the making of such order or Ending, the additional duties m§°m”`“°” °' ""m°' shallp be remitted or refunded, wholly or in part, and the entry shall be liquidated or reliquidated accordingly. Such additional duties R°“’*°“°“· shall not be refimded in case of exportation of the merchandise, nor Ap iiooiioii oi oddi_ shall they be subject to the benefit of drawback. All additional ¤i<>¤¤i,<1¤tiesduties, penalties, or forfeitures applicable to merchandise entered in connection with a certified invoice shall be alike applicable to merchandise entered in connection with a seller’s or shipper’s invoice or Romioiioo oiioSooSo_ statement in the form of an invoice. Duties shall not, however, be H5 etlessthanentered assessed upon an amount less than the entered value, exceplt in a case V u°` where the importer certifies at the time of entry that the entered · value is higher than the value as defined in this Act, and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement or re—reap— praisement, and the importer’s contention in said pending cases shall subsequently be sustained, wholly or in part, by a final decision on reappraisement or re-reappraisement, and it shall appear that the action of the importer on entry was so taken in good aith, after due Lioiiidoiiod on ddoi diligence and inquiry on his part, and the collector shall liquidate the nppmisement. entry in accordance with the final a raisement. Goods to be Som to Sec. 490. INCOMPLETE nNTRY.—§fhenever entr of an imported bemleei warehouse if merchandise is not made within the time providjed by law or the mw m°°mpl°t°’°°°‘ regulations rescribed by the Secretary of the Treasur , or whenever entry of such merchandise is incomplete because of failyure to pay the estimated duties, or whenever, in the opinion of the collector, entry of such merchandise can not be made for want of roper documents or other cause, or whenever the collector believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise 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 Hm °° °w°°”,°rm‘ is made or completed and the proper documents are produced, or a bond given for their production. Adotiod ooio oi goods Src. 491. Uucnamnn c.oons.—If any merchandise of which pos- me year in mmm session has been taken by the collector shall remain in bonded ware- °'m‘°"° °“' house or public store for one year without entry thereof having been made an the duties and charges thereon paid, such merchandise shall be appraised by the appraiser of merchandise and sold by the collgctor at public auction as abandqneg tok the Govergjilient, undgr suc re ations as the Secret 0 the easury s rescri . . ii Allfumgblivder and other explosigsubstances and merchandise liable ablEe§)l5if<l;elb be wu to epreciation in value by damage, leakage, or other cause to such '°'"“"°" extent that the proceeds of sale thereof may be insufficient to pay the duties, storage, and other charges, if permitted to remain in pu lic store or bonded warehouse for a period of one year, may be sold forthwith, under such regulations as the Secretary of the Treasury may prescribe. _ Sec. 492. Mnacmxnism Anaimonnn on FoRrmrrnn.——Except as d0Eg°§if’;‘tit}f"iQ03§§i’,,'§§ Provided in section 3369 of the Revised Statutes, as amended, any %*°‘¤*°’¤¤*'°'°¤¤° merchandise abandoned or forfeited to the Government under the ’1"<>ba<>co¤§g>¤¤¤. preceding or any other provision of the customs laws, which is sub- R’S"S°°‘ ’P’°°°‘ ]ect to internal revenue tax and which the collector shall be satisfied
