Section 293
SEC. 293. The Insular Collector, collectors of customs at subports of entry, and their respective deputies duly appointed, or any of them, are hereby authorized to administer oaths, and said Insular Collector, collectors of customs at subports of entry, or their respective deputies duly appointed, as the ease may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person, touching any matter or thing which the or either of them, may deem material respecting any merchandise, in ascertaining the dutiable value or classification thereof; and they or either of them may require such testimony to be reduced to writing, and when so taken it shall be filed in the office of the collector of customs and preserved for use or reference until the final decision of the Insular Collector shall be made respecting the valuation or classification of said merchandise, as the case may be.