Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1501&num=0&edition=prelim
Timestamp: 2019-11-19 02:04:54
Document Index: 692654929

Matched Legal Cases: ['§ 1501', '§1501', '§501', '§16', '§25', '§18', '§205', '§639', '§2107', '§911', '§501', '§643', '§13', '§28', '§2929', '§2950', '§13', '§28', '§642']

[USC02] 19 USC 1501: Voluntary reliquidations by U.S. Customs and Border Protection
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19 USC 1501: Voluntary reliquidations by U.S. Customs and Border Protection Text contains those laws in effect on November 17, 2019
§1501. Voluntary reliquidations by U.S. Customs and Border Protection
A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under section 1500(e) of this title.
(June 17, 1930, ch. 497, title IV, §501, 46 Stat. 730 ; June 25, 1938, ch. 679, §16(b), 52 Stat. 1084 ; June 25, 1948, ch. 646, §§25, 39, 62 Stat. 990 , 992; Aug. 8, 1953, ch. 397, §18(c), 67 Stat. 517 ; Pub. L. 91–271, title II, §205, June 2, 1970, 84 Stat. 283 ; Pub. L. 103–182, title VI, §639, Dec. 8, 1993, 107 Stat. 2203 ; Pub. L. 108–429, title II, §2107, Dec. 3, 2004, 118 Stat. 2598 ; Pub. L. 114–125, title IX, §911, Feb. 24, 2016, 130 Stat. 240 .)
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §501, 42 Stat. 966 . That section was superseded by section 501 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Prior provisions for appeals to reappraisement and for a further appeal to be assigned to a board of general appraisers, with further provisions as to the fee to be paid, the proceedings on appeal, and the conclusiveness of decisions, were contained in act Oct. 3, 1913, ch. 16, §III, M, 38 Stat. 186 , prior to repeal by act Sept. 21, 1922, ch. 356, title IV, §643, 42 Stat. 989 .
The provisions of section III, M, of the 1913 act, were substituted for provisions of the same nature made by the Customs Administrative Act of June 10, 1890, ch. 407, §13, 26 Stat. 136 , amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 99 .
Provisions similar to some extent to those in section 13 of the Customs Administrative Act of 1890 were contained in R.S. §§2929, 2930, prior to repeal by section 29 of that Act.
R.S. §2950 provided that the certificate of the appraiser should be deemed to be the appraisement. It was superseded by the provisions relating to appraisers made by the Customs Administrative Act of June 10, 1890, ch. 407, §13, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, and the Underwood Tariff Act of Oct. 3, 1913, ch. 16, §III, M, 38 Stat. 186 , and was repealed by act Sept. 21, 1922, ch. 356, title IV, §642, 42 Stat. 989 .
2016-Pub. L. 114–125, in section catchline, substituted "U.S. Customs and Border Protection" for "the Customs Service" and, in text, substituted "U.S. Customs and Border Protection" for "the Customs Service" and "of the original liquidation" for "on which notice of the original liquidation is given or transmitted to the importer, his consignee or agent".
2004-Pub. L. 108–429 inserted "or 1504" after "section 1500" in first sentence.
1993-Pub. L. 103–182, in section catchline, inserted "by the Customs Service" after "reliquidations" and, in text, substituted "the Customs Service" for "the appropriate customs officer on his own initiative" and inserted "or transmitted" after "given" in two places.
1970-Pub. L. 91–271 amended section generally, substituting provisions authorizing a reliquidation in any respect by the appropriate customs officer on his own initiative for a liquidation made in accordance with section 1500 of this title or any reliquidation thereof made in accordance with this section for provisions setting forth the procedure for an appeal for a reappraisement by the collector or the consignee.
1953-Subsec. (a). Act. Aug. 8, 1953, inserted cl. (3) and "including all determinations entering into the same," in second sentence, and struck out third sentence which provided that "No such appeal filed by the consignee or his agent shall be deemed valid, unless he has complied with all the provisions of this chapter relating to the entry and appraisement of such merchandise".
1948-Subsec. (a). Act June 25, 1948, struck out fourth sentence and substituted new fourth sentence, and repealed the fifth, sixth, seventh, and eighth sentences dealing with review by Customs Court of Reappraisements of this material. See section 1582 of Title 28, Judiciary and Judicial Procedure.
Subsecs. (b) and (c), relating to practice and procedure in Customs Court, were repealed by Act June 25, 1948. See sections 2631 to 2637 of Title 28, Judiciary and Judicial Procedure.
1938-Act June 25, 1938, designated paragraphs as subsecs. (a) and (b) and added subsec. (c).
Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specially provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title.