Preamble
By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Section two hundred and eighty-seven of Act Numbered Three hundred and fifty-five, entitled "An Act to constitute the Customs Service of the Philippine Archipelago and to provide for the administration thereof," is hereby amended to read as follows: "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 the merchandise, or of the person paying to the collector of customs fees, charges, and exactions other than duties, the owner, importer, consignee, or agent, or the person paying 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 of appeal therefrom to the Court of Customs Appeal 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 and transmit to the clerk of the Court of Customs Appeals such notice of appeal, together with the entry, invoices, and exhibits, and all officer papers connected therewith, 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 the decision shall be final, except in cases which are certified to the Supreme Court of the Islands, as provided in section two hundred and eighty-eight of Act Numbered Three hundred and fifty-five, as amended be 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 a 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 he 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, reexamine and determine the case as last above provided, and its decision shall be final, except in cases which arc certified to the Supreme Court of the Islands as provided in section two hundred and eighty-eight of Act Numbered Three hundred and fifty-five, as amended."