June 17, 1930, ch. 49746 Stat. 740Aug. 8, 1953, ch. 397, § 2(d)67 Stat. 508Pub. L. 91–271, title III, § 301(s)84 Stat. 290(, title IV, § 523, ; , ; , , .)
Editorial Notes
Prior Provisions
act Sept. 21, 1922, ch. 356, title IV, § 52342 Stat. 974Provisions similar to those in this section were contained in , . That section was superseded by section 523 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Amendments
Pub. L. 91–2711970— substituted reference to customs officers for reference to collectors.
1953—Act , amended section generally by eliminating the provision continuing “naval officers of customs” as “Comptrollers of Customs”; by substituting the reference to “The Secretary of the Treasury or such officer or employee as he shall designate” for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .
Effective Date of 1953 Amendment; Savings Provision
section 1304 of this titleAmendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .