Section 198
SEC. 198. Upon receipt of the returns of the appraisers and the report of the weights, gauge, or quantity, if the collector shall approve the same, the liquidation shall be made on the face of the entry showing the particulars thereof, be signed with the initials of the liquidating clerk, approved by the chief liquidator, and recorded in the record of liquidations. When upon liquidation additional duties are found to be due, the collector shall exact them, or proper security therefor, before delivering the merchandise remaining in his custody. Any excess of deposits found to be due the importer must be paid him by moneys to be drawn from the Treasury by the collector, and the amount paid shall be accounted for as excess of deposits refunded. The word "liquidated" shall be stamped upon the entry, and the date of liquidation shall be indorsed thereon, and notice thereof shall be conspicuously posted in the collector's office for the information of importers.