The district courts shall have original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue, or revenue from imports or tonnage except matters within the jurisdiction of the Court of International Trade.
June 25, 1948, ch. 64662 Stat. 932Pub. L. 96–417, title V, § 501(21)94 Stat. 1742(, ; , , .)
Historical and Revision Notes
Mar. 3, 1911, ch. 231, § 2436 Stat. 1092Mar. 2, 1929, ch. 488, § 145 Stat. 1475Based on title 28, U.S.C., 1940 ed., § 41(5) (, par. 5, ; , ).
Section 41(5) of title 28section 251 of this titleWords “Customs Court” were substituted for “Court of Customs and Patent Appeals.” , U.S.C., 1940 ed., is based on the Judicial Code of 1911. At that time the only court, other than the district courts, having jurisdiction of customs cases, was the Court of Customs Appeals which became the Court of Customs and Patent Appeals in 1929. The Customs Court was created in 1926 as a court of original jurisdiction over customs cases. (See reviser’s note preceding .)
Words “any civil action” were substituted for “all cases” in view of Rule 2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
Editorial Notes
Amendments
Pub. L. 96–4171980— redesignated the Customs Court as the Court of International Trade.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Pub. L. 96–417section 701(a) of Pub. L. 96–417section 251 of this titleAmendment by effective , and applicable with respect to civil actions pending on or commenced on or after such date, see , set out as a note under .