Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be regarded as abandoned to the Government and shall be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by section 1493 of this title, subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction of duties, charges, and expenses. Merchandise upon which all duties and charges have been paid, remaining in bonded warehouse beyond 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown, shall be held to be no longer in the custody or control of the officers of the customs.
Notes of Decisions
United States v. St. Paul-Mercury Indem. Co., 194 F.2d 68 (3rd Cir. 1952).
· cites it 2× “The merchandise could be sold by the Government under Section 559 of the Tariff Act of 1930, 19 U.S.C.A. § 1559 , but, again, in the event of a deficit it would have only the doubtful liability of the owner.”
United States v. Franklin M. Yoffe, 724 F.2d 3 (1st Cir. 1983).
“bonded warehouse, was abandoned and was sold under the provisions of 19 U.S.C. § 1559 which provides that merchandise remaining in the warehouse beyond five years shall be regarded as abandoned and shall be sold “under such regulations as the Secretary of the Treasury shall…”
United States v. Judson Freight Forwarding Co., 9 F. Supp. 256 (S.D.N.Y. 1933).
“The only question presented by this motion is one of law, and is whether the government may, after a' sale pursuant to section 559 of the Tariff Act of 1922 (19 USCA § 459) or the similar provision of the Tariff Act of 1930, § 559 (19 USCA § 1559), bring an action against the-…”
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