Section 54
SEC. 54. Wherever authority is given in this Act for the imposition of any fine or forfeiture administratively, any person aggrieved by the imposition of such fine or forfeiture may appeal therefrom to the proper Court of First Instance, and that court shall "have jurisdiction, after due hearing, to confirm the imposition of the fine or forfeiture or to reverse or modify the order in such respect as the law shall require and to enforce its judgment by proper process. Judgments of the Court of First Instance in such cases shall be certified to the Collector of Internal Revenue. Such appeal shall be taken within ten days after notice of the imposition of the fine or forfeiture.