Section 2
SEC. 2. Section two hundred and eighty-eight of said Act is hereby amended to read as follows: "SEC. 288. The evidence taken before either the collector of customs or the Insular Collector may, if competent, be used before said court, and said court may receive further evidence pertinent to the issue. The court may make general rules governing the proceedings before it. Costs may be allowed to the Government or to the adverse party, in the discretion of the court, but such costs shall not exceed those allowed to parties in actions pending in the Supreme Court for the Philippine Islands, as established by the Code of Procedure in Civil Actions and Special Proceedings. The court shall have the power to determine all questions arising in the appeal, including the question as to whether any duty exaction, or fee can lawfully be imposed. The remedy by appeal to the Court of Customs Appeals is exclusive of all other remedies upon all questions relating to the customs duties, or the administration thereof under this Act. No right of action shall exist on the part of the owner, importer, exporter, or consignee to recover back any duties, fees, or exactions by him or them paid, except by means of appeal in accordance with the provisions of said section two hundred and eighty-seven, as amended. No appeal shall be to the Supreme Court of the Islands from the judgment of the Court of Customs Appeals under said section two hundred and eighty-seven, as amended, except in a ease where the two judges of the Court of Customs Appeals shall disagree as to any decision, in which case they shall certify the fact of their disagreement and the record to the Supreme Court of the Islands, which shall thereupon proceed to examine the ease and issue a mandate to the Court of Customs Appeals as to the judgment which should be entered, and, except a case m which the Secretary of Finance and Justice shall certify that the public interests require a reexamination of certain questions arising therein by the Supreme Court, in which case the judges of the Court of Customs Appeals shall send up the entire record to the Supreme Court which shall consider and decide the questions presented by the certificate of the Secretary of Finance and Justice if, in the opinion of the Supreme Court, the record presents for decision the certified questions, and shall issue a mandate to the Court of Customs Appeals to enter judgment in accordance with its decision."