52 STAT.] 75TH CONG. , 3D SESS.-CH. 679--JUNE 25, 1938 imposed upon, designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such manu- Filing of complaint. facturer, producer, or wholesaler believes that the proper rate of duty is not being assessed, he may file a complaint with the Secre- tary, 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 decides that the classification of, or Action by Secretary rate of duty assessed upon, the merchandise is not correct, he shall notcorrect. notify the collectors as to the proper classification and rate of duty and shall so inform the complainant, and such rate of duty shall be assessed upon all such merchandise entered for consumption or with- drawn from warehouse for consumption after thirty days after the date such notice to the collectors is published in the weekly Treasury Decisions. If the Secretary decides that the classification and rate Ifcorrect. of duty are correct, he shall so inform the complainant. If dissatis- fied with the decision of the Secretary, the complainant may file with Filing of notice of the Secretary, not later than thirty days after the date of such protes decision, notice that he desires to protest the classification of, or rate of duty assessed upon, the merchandise. Upon receipt of such notice Publication of deci- from the complainant, the Secretary shall cause publication to be sion, made of his decision as to the proper classification and rate of duty and of the complainant's desire to protest, and shall thereafter fur- nish the complainant with such information as to the entries and consignees of such merchandise, entered after the publication of the decision of the Secretary at the port of entry designated by the complainant in his notice of desire to protest, as will enable the complainant to protest the classification of, or rate of duty imposed upon, such merchandise in the liquidation of such an entry at such port. The Secretary shall direct the collector at such port to notify Notice to complain- such complainant immediately when the first of such entries is liqui- an dated. Within thirty days after the date of mailing to the com- plainant of notice of such liquidation, the complainant may file with Filing o protest. the collector at such port a protest in writing setting forth a descrip- tion of the merchandise and the classification and rate of duty he believes proper. Notwithstanding such protest is filed, merchandise of the character covered by the published decision of the Secretary, when entered for consumption or withdrawn from warehouse for consumption on or before the date of publication of a decision of the United States Customs Court or of the United States Court of Customs and Patent Appeals, rendered under the provisions of sub- section (c) of this section, not in harmony with the publislled deci- sion of the Secretary, shall be classified and the entries liquidated in accordance with such decision of the Secretary, and, except as other- wise provided in this Act, the liquidations of such entries shall be final and conclusive upon all parties. If the protest of the com- If protest sustained. plainant is sustained in whole or in part by a decision of the United States Customs Court or of the United States Court of Customs and Patent Appeals, merchandise of the character covered by the pub- lished decision of the Secretary, which is entered for consumption or withdrawn from warehouse for consumption after the date of pub- lication of such court decision, shall be subject to classification and assessment of duty in accordance with the final judicial decision on the complainant's protest, and the liquidation of entries covering such merchandise so entered or withdrawn shall be suspended until final disposition is made of such protest, whereupon such entries shall be liquidated, or if necessary, reliquidated in accordance with such final decision. Every proceeding arising under this subsection shall preferred status of be given precedence over other cases on the dockets of the United ets of designated courts. 1085
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