19. The Board of General Appraisers

The Board of General Appraisers consists of nine members, appointed by the President, by and with the advice and consent of the Senate, not more than five of whom may be of the same political party. The board's office is at the port of New York. The board and each member thereof "shall have and possess all the powers of a District Court of the United States for preserving order, compelling the attendance of witnesses, the production of evidence, and in punishing for contempt. One of the members is designated by the President of the United States as president of the board The General Appraisers are divided into three boards, of three members each, for the purpose of hearing and deciding appeals for the review of reappraisements of merchandise, and of hearing and deciding protests against decisions of collectors. A board of three general appraisers or a general appraiser may order an analysis of imported merchandise and reports thereon by laboratories or United States bureaus. The president of the board assigns three of the general appraisers to each of said boards and designates the chairman thereof. A majority of any board has full power to hear and decide all questions arising therein or assigned thereto. The board of three general appraisers deciding a case, or a general appraiser deciding an appeal for a reappraisement, may, upon motion of either party made within thirty days next after such decision, grant a rehearing or retrial, when in the opinion of said board or general appraiser the ends of justice so require.82

"All decisions of the collector, including the legality of all orders and findings. entering into the same, as to the rate and amount of duties chargeable, and as to all exactions of whatever 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 revenue laws, and his liquidation of any entry, or refusal to pay any claim for drawback, or his refusal to liquidate any entry for a clerical error discovered within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry, shall be final and conclusive upon all persons, unless the importer, consignee, or agent of the person paying such charge or exaction, or filing such claim for drawback, or seeking such entry or delivery, shall, within sixty days after, but not before such liquidation or decision, as well in cases of merchandise entered in bond as for consumption, file a protest in writing with the collector setting forth distinctly and specifically, and in respect to each entry, payment, claim, or decision, the reasons for the objection thereto, and if the merchandise is entered for consumption shall pay the full amount of duties, charges, and exactions ascertained to be due thereon. Under such rules as the Board of General Appraisers may prescribe, and in its discretion, a protest may be amended at any time prior to the first docket call thereof."

1983

"Upon the filing of such protest and payment of duties and other charges the collector shall within sixty days thereafter review his decision, and may modify the same in whole or in part and thereafter refund any duties, charge, or

82 Section 518, Tariff Act 1922 (42 Stat. 972 [Comp. St. Ann. Supp. 1923, § 5841f–65]). 83 Section 514, Tariff Act 1922 (42 Stat. 969 [Comp. St. Ann. Supp. 1923, § 5841f-58]).

exaction found to have been collected in excess, or pay any drawback found due, of which notice shall be given as in the case of the original liquidation, and against which protest may be filed within the same time and in the same manner and under the same conditions as against the original liquidation or decision. If the collector shall, upon such review, affirm his original decision, or, upon the filing of a protest against any modification of any decision, the collector shall forthwith transmit the entry and accompanying papers, and all the exhibits connected therewith, to the Board of General Appraisers for due assignment and determination, as provided by law. Such determination shall be final and conclusive upon all persons, and the papers transmitted shall be returned, with the decision and judgment order thereon, to the collector, who shall take action accordingly, except in cases in which an appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided by law." 84

"The decision of the appraiser shall be final and conclusive upon all parties unless a written appeal for a reappraisement is filed with or mailed to the Board of General Appraisers by the collector within sixty days after the date of the appraiser's report, or filed by the consignee, or his agent, with the collector within ten days after the date of personal delivery, or if mailed the date of mailing of written notice of appraisement to the consignee, his agent, or his attorney. No such appeal filed by the consignee, or his agent, shall be deemed valid, unless he has complied with all the provisions of this act relating to the entry and appraisement of such merchandise. Every such appeal shall be transmitted with the entry and the accompanying papers by the collector to the Board of General Appraisers and shall be assigned to one of the general appraisers, who shall ascertain and return the value of the merchandise and shall give reasonable notice to the importer and to the person designated to represent the government in such proceedings of the time and place of the hearing, at which the parties and their attorneys shall have an opportunity to introduce evidence and to hear and cross-examine the witnesses of the other party and to inspect all samples and all papers admitted or offered as evidence. In finding such value affidavits of persons whose attendance cannot reasonably be had, price lists, catalogues, reports or depositions of consuls, special agents, collectors, appraisers, assistant appraisers, examiners, and other officers of the government may be considered. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence with the same force and effect as original documents.

"The decision of the general appraiser, after argument on the part of the interested parties if requested by them or by either of them, shall be final and conclusive upon all parties unless within ten days from the date of the filing of the decision with the collector an application for its review shall be filed with or mailed to said board by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the consignee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be forthwith forwarded to the Board of General Appraisers. Every such application shall be assigned

84 Section 515, Tariff Act 1922 (42 Stat. 970 [Comp. St. Ann. Supp. 1923, § 5841f-59]).

by the Board of General Appraisers to a board of three general appraisers, who shall consider the case upon the samples of the merchandise, if there be any, and the record made before the general appraiser, and, after argument on the part of the parties if requested by them or either of them, shall affirm, reverse, or modify the decision of the general appraiser or remand the case to the general appraiser for further proceedings, and shall state its action in a written decision, to be forwarded to the collector, 'setting forth the facts upon which the finding is based and the reasons therefor. The decision of the Board of General Appraisers shall be final and conclusive upon all parties unless an appeal shall be taken by either party to the Court of Customs Appeals upon a question or questions of law only within the time and in the manner provided by section 198 of an act entitled 'An act to codify, revise, and amend the laws. relating to the judiciary,' approved March 3, 1911." 85

"(a) Whenever an American manufacturer, producer, or wholesaler believes that the appraised value of any imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him is too low, he may file with the Secretary of the Treasury a complaint setting forth the value at which he believes the merchandise should be appraised and the facts upon which he bases his belief. The Secretary shall thereupon transmit a copy of such complaint to the appraiser at each port of entry where the merchandise is usually imported. Until otherwise directed by the Secretary, the appraiser shall report each subsequent importation of the merchandise giving the entry number, the name of the importer, the appraised value, and his reasons for the appraisement. If the Secretary does not agree with the action of the appraiser, he shall instruct the collector to file an appeal for reappraisement as provided in section 501 of this act, and such manufacturer, producer, or wholesaler shall have the right to appear and to be heard as a party in interest under such rules as the Board of General Appraisers may prescribe. The Secretary shall notify such manufacturer, producer, or wholesaler of the action taken by such appraiser giving the port of entry, the entry number, and the appraised value of such merchandise and the action he has taken thereon. If the appraiser advances the entered value of merchandise upon the information furnished by the American manufacturer, producer, or wholesaler, and an appeal is taken by the consignee, such manufacturer, producer, or wholesaler shall have the right to appear and to be heard as a party in interest, under such rules as the Board of General Appraisers may prescribe. If the American manufacturer, producer, or wholesaler is not satisfied with the action of the Secretary, or the action of the appraiser thereon, he may file, within ten days after the date of the mailing of the Secretary's notice, an appeal for a reappraisement in the same manner and with the same effect as an appeal by a consignee under the provisions of section 501 of this act.

"(b) The Secretary of the Treasury shall, upon written request by an American manufacturer, producer, or wholesaler, furnish the classification of and the rate of duty, if any, imposed upon designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such

85 Section 501, Tariff Act 1922 (42 Stat. 966 [Comp. St. Ann. Supp. 1923, § 5841f-43]).

manufacturer, producer, or wholesaler believes that the proper rate of duty is not being assessed, he may file a complaint with the Secretary of the Treasury setting forth a description of the merchandise, the classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary believes that the classification of or rate of duty assessed upon the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform such manufacturer, producer, or wholesaler, and such rate of duty shall be assessed upon all merchandise imported or withdrawn from warehouse after thirty days after the date of such notice to the collectors. If the Secretary believes that the classification and rate of duty are correct, he shall so inform such manufacturer, producer, or wholesaler. If dissatisfied with the action of the Secretary, such manufacturer, producer, or wholesaler may file with him a notice that he desires to protest the classification or the rate of duty imposed upon the merchandise, and upon receipt of such notice the Secretary shall furnish him with such information as to the entry, the consignee, and the port of entry as will enable him to protest the classification of or the rate of duty imposed upon the merchandise when liquidated at any port of entry. Upon written request therefor by such manufacturer, producer, or wholesaler, the collector of such port of entry shall notify him immediately of the date of liquidation. Such manufacturer, producer, or wholesaler may file, within sixty days after the date of liquidation, with the collector of such port a protest in writing setting forth a description of the merchandise and the classification and the rate of duty he believes proper, with the same effect as a protest of a consignee filed under the provisions of sections. 514 and 515 of this act.

"(c) A copy of every appeal and every protest filed by an American manufacturer, producer, or wholesaler under the provisions of this section shall be mailed by the collector to the consignee or his agent within five days after the filing thereof, and such consignee or his agent shall have the right to appear and to be heard as a party in interest before the Board of General Appraisers. The collector shall transmit the entry and all papers and exhibits accompanying or connected therewith to the Board of General Appraisers for due assignment and determination of the proper value or of the proper classification and rate of duty. The decision of the Board of General Appraisers upon any such appeal or protest shall be final and conclusive upon all parties unless an appeal is taken by either party to the Court of Customs Appeals, as provided in sections 501 and 515 of this act.

"(d) In proceedings instituted under the provisions of this section an American manufacturer, producer, or wholesaler shall not have the right to inspect any documents or papers of the consignee or importer disclosing any information which the general appraiser or the Board of General Appraisers shall deem unnecessary or improper to be disclosed to him." 86

86 Section 516, Tariff Act 1922 (42 Stat. 970 [Comp. St. Ann. Supp. 1923, §§ 5841f-60 to 5841f-63]).

20. Rules of Practice and Procedure Before the Board of United States General Appraisers 87

Rule I. Seal. The seal of the general board shall contain the words "Board of" on the upper part of the outer edge, the words "General Appraisers" on the lower part of the outer edge, running from left to right, and the words "United States" in the center, in the following form:

Rule II. Board, Meaning of.-The word "board," when used in these rules and not otherwise expressly designated, shall be held to refer to any one of the three boards of three general appraisers.

Rule III. Trial Terms.—All hearings in classification cases before the Board of United States General Appraisers at the port of New York shall hereafter be as follows, to wit:

Cases properly cognizable before Board 1 will be set for hearing and be heard by said board on the various days of the first week of each month, except July and August.

Cases properly cognizable before Board 2 will be set for hearing and be heard by said board on the various days of the second week of each month, except July and August.

Cases properly cognizable before Board 3 will be set for hearing and be heard by said board on the various days of the third week of each month, except July and August.

A clerk who shall act under the direction of the board and the chief clerk, as the clerk of the classification boards shall attend all hearings, and, under the direction of the chairman of the several classification boards, in the first week of each month shall distribute all the pending classification cases to the respective boards having jurisdiction of the subject-matter involved, and, except such cases as have been suspended or continued, shall set down for the first week of each succeeding month such cases as are properly cognizable before Board 1, as the chairman thereof may direct, and similarly for the second week of each succeeding month such cases as are properly cognizable before Board 2, and for the third week of each succeeding month such cases as are properly cognizable before Board 3, assigning under the direction of the chairman of each board as many cases for each day of said week as in the judgment of such chairman can be heard. Such cases shall be heard by the board to which they are so assigned in their regular order, and the hearings thereon shall proceed from day to day until concluded unless otherwise ordered by the board.

87 Adopted October 30, 1922. See T. D. 39312, of November 17, 1922.