Section 212
SEC. 212. If such missing package should be found later, or should be returned by the same vessel, or other vessel of the same line, with sufficient proof that such package was carried away by error, the entry covering such missing package shall be forwarded to the appraiser's division for the proper appraisal of the goods. When in such cases duties have been paid on packages which according to the official reports of the surveyor, have not been landed within three months from the date of the entry of the vessel on whose manifest such packages originally appeared, and the absence of such packages be satisfactorily accounted for, the duty collected upon such packages shall be refunded to the importer.