Section 206
SEC. 206. Whenever any goods, wares, and merchandise shall have entered and passed free of duty, and whenever duties upon any imported goods, wares, and merchandise shall have been delivered to the owner, importer, agent;, or consignee, such entry and passage free of duty and such settlement of duties will, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties.