Section 287
SEC. 287. If the decision of the Insular Collector, acting either as collector of customs for the port of Manila, or on appeal to him from a collector of customs, shall be adverse to the claim of the owner, importer, consignee, or agent of merchandise, or of the person paying to the collector of customs fees, charges, and exactions of her than duties, the owner, importer, consignee, or agent, or the person paving the fees, charges, and exactions may, within five days, exclusive of Sundays and holidays, after notification in writing to him by the collector of customs of such adverse decision, appeal therefrom to the Court of Customs Appeals by giving notice in writing to the collector of customs of his or their dissatisfaction with such adverse decision, which notice shall be forthwith transmitted by the collector of customs to the Insular Collector, who shall thereupon forthwith certify and transmit to the clerk of the Court of Customs Appeals such notice of appeal, together with the entry, invoices, and exhibits, and all other papers connected there with, and his decision thereon, and the court shall proceed, upon notice to the appealing party and to the Attorney General, to examine the case submitted, and its decision shall be final and conclusive upon all persons interested therein, and the records shall be transmitted to the Insular Collector and the entry shall be reliquidated accordingly. In case the decision of the Insular Collector, acting in his capacity as collector of customs for the port of Manila, or upon appeal to him from the collector of customs, shall be adverse to the Government on the matter at issue and 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, it shall be thereupon the duty of the Insular Collector to certify and transmit his decision, together with the entry, invoices, and exhibits, and all other papers connected therewith, to the clerk of the Court of Customs Appeals, and that court shall, upon notice to the Attorney General, and to all parties interested, reexamme and determine the case, as last above provided, and its decision shall be final.