United States Statutes at Large/Volume 4/18th Congress/2nd Session/Chapter 45
Chap. XLV.—An Act authorizing the Secretary of the Treasury to direct the completion of entries for the benefit of drawback after the period of twenty days.
Course to be pursued by the Secretary of the Treasury where the exporter or exporters entering any goods, &c. for the benefit of drawback, shall not have completed such entry within the period prescribed by law.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, whenever the exporter or exporters, entering any goods, wares, or merchandise, for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond, required by the existing laws of the United States within the period prescribed by law, but shall offer to complete the said entry after the expiration of the said period, it shall and may be lawful for the Secretary of the Treasury, upon application to him made, by the said exporter or exporters, setting forth the cause of his or their omission, under oath, and accompanied by a statement of the collector of all the circumstances attending the transaction within the knowledge of such collector, if he shall be satisfied that the failure to complete the said entry was accidental, or without any intention to evade the law or defraud the revenue, to direct the said entry to be completed, and the certificates or debentures, as the case may be, to issue, in the same manner, as if such entry had been completed, within the period prescribed by the existing laws of the United States.
Approved, March 3, 1825.