Section 1
SECTION 1. Section three hundred and forty-four of the Customs Administrative Act is hereby amended so as to read as follows: "SEC. 344. All fines, penalties, and forfeitures lawfully incurred or imposed, not enforcible or collectible by collectors of customs, either by reason of the nature of the statutory provision authorizing the same or by reason of there being no property under the control of the collector upon which the lien for such liability created by the imposition of the fine, penalty, or forfeiture can be enforced without a suit or criminal prosecution, shall be reported by the collector within ten days, together with a statement of all the facts and circumstances of the case within the collector's knowledge, or which may come to his knowledge from time to time, together with the names of the witnesses and the provisions of the law believed to be violated on which reliance may be had for condemnation or conviction. In such cases the decision of the collector upon the question of whether there is or is not property under his control upon which the lien for such liability can be enforced shall be final."