Section 15
SEC. 15 . The Board or the contractor, if any, shall deliver the imported merchandise to the consignee or to his order, but only upon formal order of the carriers or their agents and by virtue of a permit in due form issued by the Insular Collector of Customs. The provisions of sections thirteen hundred and fifteen and thirteen hundred and sixteen of the Administrative Code shall be applicable only to merchandise surrendered to the Insular Collector of Customs by the carriers, the Board or the contractor, if any, for inspection and appraisal: Provided, That the Insular Collector of Customs shall return such merchandise, after inspection and appraisal, to the contractor, if any, for delivery to the consignee, in which event the responsibility of the Insular Collector of Customs shall cease: Provided, further, That nothing herein contained shall be construed as authorizing the withdrawal of any imported merchandise from the control of the Insular Collector of Customs until the internal-revenue taxes and other lawful charges thereon have been paid or their payment guaranteed, or until the Insular Collector of Customs has formally authorized the delivery of such merchandise.