protests

protests Sec. 207. Section 514 of the Tariff Act (19 U.S.C. 1514) is amended to read as follows: “Sec. 514. Finality of Decisions; Protests.— “(a) Finality of Decisions.—Except as provided in section 501 (relating to voluntary reliquidations), section 516 (relating to petitions by American manufacturers, producers, and wholesalers), section 520 (relating to refunds and errors), and section 521 (relating to reliquidations on account of fraud) of this Act, decisions of the appropriate customs officer, including the legality of all orders and findings entering into the same, as to— “(1) the appraised value of merchandise; “(2) the classification and rate and amount of duties chargeable; “(3) all charges or exactions of whatever character within the jurisdiction of the Secretary of the Treasury; “(4) the exclusion of merchandise from entry or delivery under any provision of the customs laws: “(5) the liquidation or reliquidation of an entry, or any modification thereof; , “(6) the refusal to pay a claim for drawback; and “(7) the refusal to reliquidate an entry under section 520(c) of this Act, shall be final and conclusive upon all persons (including the United States and any officer thereof) unless a protest is filed in accordance with this section, or unless a civil action contesting the denial of a protest, in whole or in part, is commenced in the United States Customs Court in accordance with section 2632 of title 28 of the United States Code within the time prescribed by section 2631 of that title. When a judgment or order of the United States Customs Court has become final, the papers transmitted shall be returned, together with a copy of the judgment or order to the appropriate customs officer, who shall take action accordingly. “(b) Protests.— “(1) In general.—A protest of a decision under subsection (a) shall be filed in writing with the appropriate customs officer designated 84 Stat. 285in regulations prescribed by the Secretary, setting forth distinctly and specifically each decision described in subsection (a) as to which protest is made; each category of merchandise affected by each such decision as to which protest is made; and the nature of each objection and reasons therefor. Only one protest may be filed for each entry of merchandise, except that where the entry covers merchandise of different categories, a separate protest may be filed for each category. In addition, separate protests filed by different authorized persons with respect to any one category of merchandise, that is the subject of a protest are deemed to be part of a single protest, A protest may be amended, under regulations prescribed by the Secretary, to set forth objections as to a decision or decisions described in Subsection (a) which were not the subject of the original protest, in the form and maimer prescribed for a protest, any time prior to the expiration of the time in which such protest could have been filed under tn is section. New grounds in support, of objections raised by a valid protest, or amendment thereto may be presented for consideration in connection with the review of such protest pursuant to section 515 of this Act at any time prior to the disposition of the protest in accordance with that section. Except as otherwise provided in section 557 (b) of this Act, protests may be filed by the importer, consignee, or any authorized agent of the person paying any charge or exaction, or filing any claim for drawback, or seeking entry or delivery, with respect to merchandise which is the subject of a decision in subsection (a). “(2) Time for filing, A protest of a decision, order, or finding described in subsection (a) shall be filed with such customs officer within ninety (lavs after but not lie fore— “(A) notice of liquidation or reliquidation, or “(B) in circumstances where subparagraph (A) is inapplicable, the date of the decision as to which protest is made. “(c) Limitation on Protest of Reliquidations,—The reliquidation of an entry shall not open such entry so that a protest may be filed against the decision of the customs officer upon any question not involved in such reliquidation.”