§ 1523. —  Examination of accounts.

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1523]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1523. Examination of accounts

    The Secretary of the Treasury or such officer or employee as he 
shall designate, shall, under regulations and instructions prescribed by 
the Secretary--
        (1) examine the customs officers' accounts of receipts and 
    disbursements of money and receipts and disposition of merchandise; 
    and
        (2) verify, to such extent as the Secretary of the Treasury 
    shall direct, assessments of duties and taxes and allowances of 
    drawback.

(June 17, 1930, ch. 497, title IV, Sec. 523, 46 Stat. 740; Aug. 8, 1953, 
ch. 397, Sec. 2(d), 67 Stat. 508; Pub. L. 91-271, title III, 
Sec. 301(s), June 2, 19