59] `° ‘ TITLE “—19.—·-—~6i1 eonsignee;,.whe¤`coustg¤ed to u partne1fs!rlp~ the declurdtiqn o_g one of the partgners ouly_ shari be required, and when consig*né¢ -to' a cori$0rution·s¤ch,·deelar¤tio¤ may he madcfby my omcex of such corporation; are bjganyr othexxpereon author ` izede by me directors of such; ·corporhtio¤ to make me mxue. _ (Sept. ,.1,.19%, c. 356, Title IY, { Z_A 485 (t), 42 Stat 961.) , · * ‘· .· 353. Bond for ’productim1 of,` invuim, declarations, ctc. _ vgheie · merchqndiise sent, to puwc ··stores.#-Upou euiry on » any merchandise, uoneot which or apart only otfwlpich ig sem to· the public St01`ES`fol#°i§!S{!€€ti0D,—.QX&miHQCi0Il, For appraise]
- _tlie cousignee shell ~ give n bond} conditioned fha; he wil
l produce, all ihvoiees,. declarations, dud other documeuts, oa papers required by ·“luw` _‘or» régulaizions made in- pursuauca thereof upon the entry of impormdjomerchandige; an he will comply with all- th€·'l’€(j\lIl*€I!1Qi](Z&`0f the laws \ tious` made iu: pursusmce thereof Prelating to · thejimporgatiox und yadmissiou . of S§1Ch··l}l'€l.‘Chkil1d[§8· aud" will 1‘€t\1l'I§,,,;fo the . e0l1ect0r, when· demanded by such collector, noty yferu than · ten days after the appruiserfu ‘1‘€D0i't»‘ such ot_—¢he~ ihercheidisn as was not sent to the public stores, alsoiwill feturn to the collector, —on"`demeud· by him, any lend-, all merchandise fbtiili not, to comply with the law. euil rgulutionsf governing if; ‘ edmimion iuto' the coumierce of ,.thé Uuiibed; Stetesi Sucl bond shall. begiven in a fo1·¤i_.an;1 in a penalty to be_ -b5? the Secretary- Qfthé,,Tl'dR·8\11’Y, the ~pe¤alty tlgereiif t/0_,b• .,peid~ ‘au·_1iquidategi L>Ipst;eed_ of au bond upon enc} entry the ,se¢rm¤,·y ot. the.Treasm·y may {prescribe a bond te be taken from any cousigneeito cover ell importdtions enterec by him within e of, one year from the datej tuereor (sep:. 21,,1922, c; 356, Title'IV,·_§ 486, 42 8tut..962.,) , · · 859. Additionu to entry; deductiogs fronufemt or valuation , in imkoice.-·#'1‘hé_ coneigeeg, ·or·`._h1$ agent, mai, at tiié time ehtri . is made or gt anytime, $`efore.¢1;e_invo1cé’· or the , merchhudiss · hes cometmder ~ the obsernfiion of{.,the appraiser for the . pur pose of appraioemegnt, xueke duck. adglitionu in the {entry`-.4:0 on eucli; deductions from the cost or vulue given4_,i;1, the ejuyoice as in his opinion; muy raise or lower. the sumeueto the ·*éelm oi merchandise. (Sept. _21,j1922, c. 356, Title IV, { 481 42Smt._9&.)___ · Q 1 · ¤ y ‘ “’, , - ’ { 4 363. Appruisgl.-—'1fhe collector. within whose district guy mer · cumadise is entered shall Zcquee- such merche.ndise`Y to' bé ap pmiseml., (Som 21, 1922, c. Titl¢,IY,—_§,488. 42 $tii¢= 9623 361. Additional- dutiee r jvhere, undervalued _fr;mdul&t u¤dervaluation: a&smsmep1t of duties upon muotm less thai `enterx vilue.···5It the Emu, appreised veiue ot_ an; artieie ot imported merchandise which ie subject to en · nc valorom rate ot dury or. to ¤·_a duty base;} updu or regulated ` in any maniwr by the¢ve.1i1etbex·eot shell erceeq, the enteret value, there shall be leviegl, co1lected,_m1d paid, in addition to the duties imposed by Lew ousucri ,¤mero1mndise,_ uu addi etiofml, duty, ot U15 percentum etjtlge total Hual appraisedhyaluw thereof {mr each 1 per ceutum —thet.··.such limi! appraised imlue exceeds the value declared in the entry, Such "additional duty smell appli only to Une,-purfi•u1ur·ur§icle or articles stu enc} invoice thet‘ are eo, advanced in °va1ue upon iin;1l__appru1se ment and shalt not be l¤`¥l$0S€d upou any article upon whici the amount ot duty imposed by law on account of the Que appraised value does not exceed the amountof duty that woulc be 1; .thé,iin¤l°épp1‘&1Md'vnafuedid, notoexeeed the entered value, and shell he limited to 75per ceptumé of the Emil unptt=“¤iS?dA,.V8·l11¢ ,_,,, , QS A,_o,. $ rrro Ymm °*` ·m`tm°£= Such adm tional duties shall not be ll`l t §Ht‘i”`T§IiTsfII`“`°ii“i>f1 be remictegi_.nor» payment thereof in euy_way avoided, egcew in thecaee ot .e mauitest clerical error, upon the order otethe Secretsiry· of the Treasury, orin hny case upon the Hudim o1 (he Board of General Appraigersi, upon e l perition [Bled unt supported by sutgisfzictory evidence under Such rules as ktha
Verona nvcmrs " l ag 363 E. b@rd may prescribe, that the entry of the cmerohzmdisc at a lg ieee ,lT&Il1€ ethan that returned upon .ilnal appraisement was r without any, intention tg defraud the revenue of the United - States or be conceal or misrepreeexit the {acts of the case or to ` a it deceive the appraiser as to the value of the merchandise. elf
- appraised value of any merchandise exceeds the value de-
. dared ln entry. by more than 109 per eentum, stich entry ,{» shall be tprmmpuvery fraudulent, and the collector shell seize I the whole` case or mckage containing such ·merchandlse and t proceed as in case of ·fo‘I'f€itHI‘€"f6l' violation ot the customs ,, laws; and ain any legal proceeding other than e criminal prese- 1 cution that may resultqfroi such Seizure, the undervaluation r as shown by the appraisal _ shall presumptive evidence of
- ·:· fraud, and the burden ot ·‘preot shall be on the claimant te `
e. rebut the same, and rterfeiture shall be- adjudged mess he ·` rebuts such ·_p1·€sximptionjot{§raud‘_by sufficient evidence. 1 Upon the of such order or {Ending, the addi~ti<mal_ e· duties shall be remitted or refunded, wholly or incpert, and 1 tthe entry shall be liquidated or reliquidated accordingly. Such ev additional) jdutlw shall » not he refunded ar ease of expcrtatiim r 3 of the " merchandise, nor shall. they be pubjectéte the benedt of 1 drawbacki `;A11,adtlitional‘ dutlw, penalties, or torteituree. ap-
- Ypltcable to . merchandise eritered `in corgueetien with a certlfiedo
- § invoice p shall] be alike applicable to merchandise entered `iu
Qconnection iwith a sellerfs; or shiDD¢1"B invoice pr etatemeutc
E.;ip\th€.Ifol‘111;Of‘¤Il invoice. shall __ mt, however, be es- ` g sessed upon? an amount less than the entered value; except in
- wa" Cl1®_·'lYh81l8‘ the; importer certjdes R at the time of entry that
1, the entered value; isfhlgher than the value as in this ?,° chapter, ·‘·and‘ that the are merlencemo lu ordercto meet ’ advances by the appraiser lu `slmiler cases .-then"-ypendlng en g appeal for reappralsement‘ or re-reappraleemut, and the imye portefs contentien in wl:} pendlng cases mall subsequently c gje sustained, ·wh6ll,v,or ln_part,.`·by a Hna1edeem.0a·,ou reaped _ - `pralseurent or Qreappraisement, and: jt sha.1l_*eippeer` that the · p· action 'otl the importer on entry wagliso taken in good {either 3 due diligence and inqulry-one hte part, and other cellecter . _¤; shall liquidate the entry le accordance with the nm} appraise- ’, ment. (Sept.'21, 19%, c. 'lfitle [IV, 5 4%,42 Stat. c · _ 362} Iuco1uplete—entry;‘ storage of ~ m e .. wareh9usel+—\»\¢'hei1ever entry of any ·imperted.~u&erchand £& is - Nnot made within, the time provided by law or the regalatlexret _‘ prescribed by the Secretagy ot the 'lweasury, or renew-at entry gc ot such merchandise lis 'ineoruplete because bot. failure to pay g the”_estimated. `dutles, or whenever, in the opinion of the cely p lector, r entry of such merchaadisercan nef be made me waat gl etproper documentepor other cause, -_ or whenever thefcelleeter 3 believes that any merchandise is xiot and legally in- M 1__ Yoiced, he shall take thejguerchandise into, his custody and
- W send `it to a/bonded wareho’use or public zstore, to be held at the
7 rtek and €X[!81l§ Qof ithe eonaignee until entry le made or comy pleted qua- they proper 'decumeuts are produced, or e bond given
- · ~~foi· their `production. (Septj 21, 1922, c. 35&,Tltle IY, Q 496,
Y 42Stat.963.) » N " o ·_ y ,363; Unclaimed goods; sale; explosive or?} perishable ar- Q ticles.··—·-—If any `merclnandise cit? which posseesion has heen `takerr _ I by the collector shall remain in bonded warehouse or public ` if store for one year without entry thereof having been made and 1 the duties ltI1d°Cll8.1‘§€é‘ thereon paid, such nnerchantliee shell be g appraised lthe appraiser of merchandise and sold by me
- 3 collector at public auction as abandoned to, the Goverynmeht,
under surchrlegulations aa. the¤Sec1;etary of the Treasury shell ‘
ri r' eacrtbe;·~-»·~¤Ml—g~»grmpewrler,,»,audc,eether;expmehzemgulnggiageeund to fmerchandlse liable to depreciation iu.v:1lue by dannage, leak-
- age, or other cause to such extent that the proceeds oi sale
{ thereotrmay be insufficient to pay the 'duties, storage, and . 1 other" charges, it permitted to remain in publlcrstore orbonderl r · B warehoueeihfor a period. or ene year, may be sold forthwith,
