Section 298
SEC. 298. No collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the liability to duty or the classification of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might be entitled to appeal from the decision of said collector or other officer, nor shall any collector or other officer of the customs service be liable to an action for the recovery of duties paid, whether under protest or otherwise, the remedy given by this Act by way of appeal being hereby declared to be exclusive.