Section 290
SEC. 290. Whenever a collector of customs shall administratively impose any fine or penalty, or decree any forfeiture or confiscation, the person against whom such fine, penalty, or forfeiture or confiscation has been adjudged by the collector may appeal therefrom to the Collector of Customs for the Philippine Archipelago, and his decision, either as collector of the port of Manila or on appeal, shall be final, except in cases wherein the amount of the fine or penalty, or the value of the property forfeited or confiscated, shall exceed five hundred dollars, in which case an appeal may be taken there from the Court of Customs Appeals in the manner provided in the three preceding sections. In case of such appeal, the Court of Customs Appeals shall proceed to determine the issue, as is provided in ease of other appeals in the preceding sections.