Section 20
SEC. 20. If any case shall arise not provided for by this Act or by the regulations of the Insular Collector, or by the lawful decrees, orders, or regulations existing at the passage of this Act and not by this Act repealed, the laws of the United States and the regulations of the Treasury Department of the United States in analogous cases, so far as the same are consistent with the provision of this Act, in the discretion of the Insular Collector, shall be followed and applied so far as they may be practicable.