review of protests

review of protests Sec. 208. Section 515 of the Tariff Act (19 U.S.C. 1515) is amended to read as follows: “Sec. 515. Review of Protests.— “(a) Administrative Review and Modification of Decisions.—Unless a request for an accelerated disposition of a protest is filed in accordance with subsection (b) of this section the appropriate customs officer, within two years from the date a protest was filed in accordance with section 514 of this Act, shall review the protest and shall allow or deny such protest in whole or in part. Thereafter, any duties, charge, or exaction found to have been assessed or collected in excess shall lie remitted or refunded and any drawback found due shall lie paid. Upon the request of the protesting party, filed within the time allowed for the filing of a protest under section 514 of this Act, a protest may be subject to further review by another appropriate customs officer, under the circumstances and in the form and manner that may he prescribed by the Secretary in regulations, but subject to the two-year limitation prescribed in the first sentence of this subsection. Notice of the denial of any protest shall be mailed in the form and manner prescribed by the Secretary, “(b) Request for Accelerated Disposition of Protest.—A request for accelerated disposition of a protest filed in accordance with section 514 of this Act may lie mailed by certified or registered mail to the 84 Stat. 286appropriate customs officer any time after ninety days following the filing of such protest. For purposes of section 1582 of title 28 of the United States (’ode, a protest which has not been allowed or denied in whole or in part within thirty days following the date of mailing by certified or registered mail of a request for accelerated disposition shall be deemed denied on the thirtieth day following mailing of such request.”