508
46 Stat. 712.
46 Stat. 740.
PUBLIC LAW 243-AUG. 8, 1953
[67 S T A T.
therefor "such employee as the Secretary of the Treasury shall designate", and by deleting "said comptroller of customs" and substituting therefor "such employee designated by the Secretary". (c) Section 440 of the Tariff Act of 1930 (U.S.C. 1946 edition, title 19, scc. 1440) is amended by deleting "the comptroller of customs for the district in which the port of entry is located" and substituting therefor "such employee as the Secretary of the Treasury shall designate". (d) Section 523 of the Tariff Act of 1930 (U.S.C. 1946 edition, ^itle 19, scc. 1523) is amended to read as follows: "SEC. 523. EXAMINATION OF ACCOUNTS. "The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary— "(1) examine the collectors' accounts of receipts and disbursements of money and receipts and disposition of merchandise; and "(2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback." EFFECTIVE DATES OF RATES OF DUTY
46 Stat. 695.
15 ^l^* l'*^*
19 USC 1CCO_ 1Q TTCr^ 1552.
19 %^c ^^90
62 Stat. 344. par. 8 1 3.
SEC. 3. (a) Section 315 of the Tariff Act of 1930, as amended (U.S.C. 1946 edition, title 19, sec. 1315), is further amended to read as follows: "SEC. 315. EFFECTIVE DATES OF RATES OF DUTY. " (a) Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this Act or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the Treasury, except that— "(1) any article released under an informal mail entry shall be subject to duty at the rate or rates in effect when the preparation of the entry is completed; and "(2) any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 552 of this Act, if entered for consumption at 1
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l
"
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1
the port designated by the consignee, or his agent, m such transportation entry without having been taken into the custody ^^ ^^^^ collector under section 490 of this Act, shall be subject to the rate or rates in effect when the transportation entry was accepted at the port of original importation. " (b) Any article which has been entered for consumption but which, before release from customs custody, is removed from the port or other place of intended release because of inaccessibility, overcarriage, strike, act of God, or unforeseen contingency, shall be subject to duty at the rate or rates in effect when the entry for consumption and any required duties were deposited in accordance with subsection (a) of this section, but only if the article is returned to such port or place within ninety days after the date of removal and the identity of the article as that covered by the entry is established in accordance with regulations prescribed by the Secretary of the Treasury. "(c) Insofar as duties are based upon the quantity of any mercliaudise, such duties shall, except as provided in paragraph 813 and
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