Section 286
SEC. 286. The decision of the collector of customs at a subport of entry as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to the dutiable value of merchandise, and as to all fees and exactions of whatever character shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, having first paid all duties, fees, and charges and exactions, within two days, exclusive of Sundays and holidays, after such payment, as well in cases of merchandise entered in bond as for consumption, if dissatisfied with such decision, give notice in writing to the collector of customs, setting forth distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto. Upon such payment and notice the collector of customs shall examine and decide the case thus submitted, and if such decision shall sustain the protest of the owner, importer, consignee, or agent of such merchandise, or of the person paying such fees, charges, and exactions other than duties, the entry shall be reliquidated accordingly. But if such decision shall be adverse to the protest of the owner, importer, consignee, or agent of such merchandise, or to the person paying such fees, charges, and exactions other than inties, said person or persons may, within five days, exclusive of Sundays and holidays, after notification in writing to them by the collector of customs of such adverse decision, give notice in writing to the collector of customs of his or their dissatisfaction with-such adverse decision, which notice, together with the entry, invoice, and all other papers and exhibits connected therewith, shall be forthwith transmitted to the Insular Collector, who shall examine and decide the case thus submitted, and such decision shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector of customs, or person acting as such, who shall reliquidate the entry accordingly, except in cases where the person paying such duties, fees, charges, and exactions other than duties shall appeal from the imposition thereof to the Court of Customs Appeals in the manner hereinafter provided, and in cases where the Secretary of Finance and Justice shall certify in writing that, in his opinion, such decision ought to be revised by the Court of Customs Appeals. For the purposes of this section, it shall be the duty of the Insular Collector immediately to give notice in writing to the Secretary of Finance and Justice of all appeals that have come to him by virtue of this suction and of his decisions thereon, where such decisions shall have reversed the decision of the collector of customs or where the decisions of the insular Collector, acting as collector for the port of Manila, shall have been adverse to the Government.