184 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. ¤¤¤¤>¤¤¤ ¤ >|‘¤¤¤¤· L of allay other factts mtituting in $»i>§6m£nt¢g;g$1I:%2gzg£: , ort e purposes 0 paragrap , such merchandise notwithstanding no actual entry has been made or 6 red. . mC°SY°{£$°:r ell?-${1 f 0_ gl. That the owner, consignee, or agent of any imparted °dV¤*·¤°· P- °°·¤¤¤¤d· disc may, at the time when he shall make entry of suc mere an nse, ' but not after either the invoice or the merchandise has come under the observation of the aplpraiser, make such addition in the entry to or such deduction from the cost or value g1V8l1 m mvoice or pro forma intgoice or statemenii;1 form of an mvoxce, wilnch lashall prt? d his t in oinionmayrauseor ower esame tlileiwacviiiial martlil-ztglxllai-ie or wholesale price of such merchandise at the time of exportation to the United States, in the prmci al markets of
"’ °°" the countrhyufro;111 whécilh same has an¢;0trl;•gdc<:l;
ect0rwif wose canm ma un tered heth the h bee actu ll purcliased or procured Adm I d if glzlherwiserthaneliy pugzllilalsefhshall gause Zh? actual market value or zmau exmwaa wholesale price of such merchandise to be appraised; and _1f the “"'“‘ appraised value of any article of 1Il'.\ rted merchandise subject to an eil vgalloreni dnt; or tic pmdlpty basecitlpgponhezr r1eg¤ilated_mt:;1ny mgmt ex va e ec m e en ry lslhtzieyshalallillellgsvied, collected and paid, in addition to the duties imposed bydlgw agri such merchasildise, an 8.d;l1l»l0Il8l duty of 1 tp; centum of to ap r v ue or per cen tht h raised aliieexceedsthevaluedeclaredin theen : P~•¢•-` , Tgt the additional duties shall only apply to the paritlih- ¤•‘lg.°°°°°°°°m°` uh;] or articles in each invcgce splwunderva.liue;lda1;d sh t posedu nanyartic ·upon amonm o uy ' imposlgd by lliilw on acpcgunt of the appraised value does not exceed the amounlt cg duty tlgt Exluld ilftgieetnipprzised value did t t trev ean a e t to Spercentum Nogmmw who gf) GTC; raigednvhlue of subh article or articles. Such additional mm °°° duties shallhgot be construed to l)6__'g?18»l, and shall not be remitted nor tt eoinanywa avoi excetmcasesarising roma iiila5h1i·ie¢%_h1;z];:leri'ca1 errodiiggior &all theylgle reiiundedtin casehofletxporttat' o e an oronan o eraccoim norsa ey e ,,Ef,°c?;,l?",;?°,,;’,{‘fi‘§§},", siililect to the benefit of drawback: Promkled, That if the appraised ’¤¤¢¢ ¤·¤*- value of any merchandise shall exceed the value declared in the entry b more than 75 per centum except when arising from a manifest clfegicgl errfir, suchfentry shallhbelhel to beilpresucrgptxly frgudulerzti an theco ectoro customss a seize suc mer an `e an ro as in case of forfeiture for violation of the customs laws, andpincan legal proceeding other than a criminal prosecution that may resug from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proc shall be on the claimant to rebut the same, and forfeiture shall be adjudged hmm {Mem E unless heghall rel,-Et suchf presumptioriigg fgaudulenltls intent by suffi- ° "·'tevience. eoeiture rovi inf f shll giigplly to th; whole of the mlerchisindislg or ills lvalue tllggeginin the eorpacagecont te artic ararticeo arf, h hggyggu *gm_P*° ijnaioice which_are rmdervaluedz larczrided further, Tlliat all isdldlitgijal ' duties, penalties, or forfeitnues aaplicable to merchandise entered by a duly certified invoice shall alike applicable to merchandise entered by a pro forma invoice or statement m the form of an invoice, and no forfeiture or disability of any kind incurred under the provi- · sions of this section shall be remitted or mitigated by the Secretary me¤i:¤¤¤¤m ¤¤s<»=s- of the Treasury. The (lub; shall DOC, however, be assessed in any
- §5.p¤¤¤. case upon an amount less t an the entered value, unless by direction
of the Secretary of the Treasury m cases m which the importer certi- Ees at the time of entry that the entered value is lwier than the foreign market value and that the goods are so ente in order to meet
