Source: http://www.law.cornell.edu/uscode/text/19/1621?quicktabs_8=2
Timestamp: 2014-07-30 03:03:42
Document Index: 658492179

Matched Legal Cases: ['§ 1621', '§ 1621', '§ 1621', '§ 621', '§ 306', '§ 110', '§ 668', '§ 11', '§ 621', '§ 22', '§ 643']

19 U.S. Code § 1621 - Limitation of actions | LII / Legal Information Institute
U.S. Code › Title 19 › Chapter 4 › Subtitle III › Part V › § 1621 19 U.S. Code § 1621 - Limitation of actions
No suit or action to recover any duty under section 1592
(d), 1593a
(d) of this title, or any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time when the alleged offense was discovered, or in the case of forfeiture, within 2 years after the time when the involvement of the property in the alleged offense was discovered, whichever was later; except that—
(June 17, 1930, ch. 497, title IV, § 621,46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 306,49 Stat. 527; Pub. L. 95–410, title I, § 110(e),Oct. 3, 1978, 92 Stat. 897; Pub. L. 103–182, title VI, § 668,Dec. 8, 1993, 107 Stat. 2216; Pub. L. 106–185, § 11,Apr. 25, 2000, 114 Stat. 217.)
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 621,42 Stat. 988. That section was superseded by section 621 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Provisions substantially similar to those in this section, except that the period of limitation was three years, were contained in act June 22, 1874, ch. 391, § 22,18 Stat. 190, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 643,42 Stat. 989.
2000—Pub. L. 106–185inserted “, or in the case of forfeiture, within 2 years after the time when the involvement of the property in the alleged offense was discovered, whichever was later” after “within five years after the time when the alleged offense was discovered” in introductory provisions.
1993—Pub. L. 103–182inserted “any duty under section 1592
(d) of this title, or” before “any pecuniary penalty” and substituted “discovered; except that—” along with pars. (1) and (2) for “discovered: Provided, That in the case of an alleged violation of section 1592 of this title arising out of gross negligence or negligence, such suit or action shall not be instituted more than five years after the date the alleged violation was committed: Provided further, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.”
1978—Pub. L. 95–410prescribed for any suit or action for violation of section 1592 of this title arising out of gross negligence or negligence a five year limitation period following date of alleged violation.
Effective date of amendment by Pub. L. 95–410for alleged violation of section 1592 of this title arising out of gross negligence or negligence committed on or after Oct. 3, 1978, or before such date without commencement of proceedings except where barred by provisions of this section in effect prior to such date, see section 110(f)(2) ofPub. L. 95–410, set out as a note under section 1592 of this title.