Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1621&num=0&edition=prelim
Timestamp: 2019-11-12 05:22:34
Document Index: 666601088

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

[USC02] 19 USC 1621: Limitation of actions
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19 USC 1621: Limitation of actions Text contains those laws in effect on November 11, 2019
§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-
(1) in the case of an alleged violation of section 1592 or 1593a of this title, no suit or action (including a suit or action for restoration of lawful duties under subsection (d) of such sections) may be instituted unless commenced within 5 years after the date of the alleged violation or, if such violation arises out of fraud, within 5 years after the date of discovery of fraud, and
(2) the time of the absence from the United States of the person subject to the penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within the 5-year period of limitation.
(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 That section was superseded by section 621 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.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. 106–185 inserted ", 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. 103–182 inserted "any duty under section 1592(d), 1593a(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. 95–410 prescribed 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.
1935-Act Aug. 5, 1935, substituted "the alleged offense was discovered" for "such penalty or forfeiture accrued".