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19 U.S.C. § 537 — Officers, informers, and defendants as witnesses
Federal law — U.S. Code and appendices · legal_authorities
No officer, or other person entitled to or claiming compensation under any provision of Act June 22, 1874 (chapter 391, 18 Statutes 188) shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner.
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Source location: Title 19, Chapter 3, § 537; chapter-003-the-tariff-and-related-provisions.md
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No officer, or other person entitled to or claiming compensation under any provision of Act June 22, 1874 (chapter 391, 18 Statutes 188) shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If—
(1) any person who is not an employee or officer of the United States—
(A) detects and seizes any vessel, vehicle, aircraft, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws and reports such detection and seizure to a customs officer, or
(B) furnishes to a United States attorney, the Secretary of the Treasury, or any customs officer original information concerning—
(i) any fraud upon the customs revenue, or
(ii) any violation of the customs laws or the navigation laws which is being, or has been, perpetrated or contemplated by any other person; and
(2) such detection and seizure or such information leads to a recovery of—
(A) any duties withheld, or
(B) any fine, penalty, or forfeiture of property incurred;
the Secretary may award and pay such person an amount that does not exceed 25 percent of the net amount so recovered.
**(b) Forfeited property not sold** If—
(1) any vessel, vehicle, aircraft, merchandise, or baggage is forfeited to the United States and is thereafter, in lieu of sale—
(A) destroyed under the customs or navigation laws, or
(B) delivered to any governmental agency for official use, and
(2) any person would be eligible to receive an award under subsection (a) but for the lack of sale of such forfeited property,
the Secretary may award and pay such person an amount that does not exceed 25 percent of the appraised value of such forfeited property.
**(c) Dollar limitation** The amount awarded and paid to any person under this section may not exceed $250,000 for any case.
**(d) Source of payment** Unless otherwise provided by law, any amount paid under this section shall be paid out of appropriations available for the collection of the customs r
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Federal law — U.S. Code and appendices · legal_authorities
Page 59
TITLE 19—CUSTOMS DUTIES
§ 577
§ 536. Repealed. June 17, 1930, ch. 497, title IV,
§ 651(a)(1), 46 Stat. 762, eff. June 18, 1930
Section, act Sept. 21, 1922, ch. 356, title IV, § 621, 42
Stat. 988, related to limitation of actions for penalties
or forfeitures. Corresponding provisions of Tariff Act of
1930, see section 1621 of this title.
§ 537. Officers, informers, and defendants as wit-
nesses
No officer, or other person entitled to or
claiming compensation under any provision of
Act June 22, 1874 (chapter 391, 18 Statutes 188)
shall be thereby disqualified from becoming a
witness in any action, suit, or proceeding for the
recovery, mitigation, or remission thereof, but
shall be subject to examination and cross-exam-
ination in like manner with other witnesses,
without being thereby deprived of any right,
title, share, or interest in any fine, penalty, or
forfeiture to which such examination may re-
late; and in every such case the defendant or de-
fendants may appear and testify and be exam-
ined and cross-examined in like manner.
(June 22, 1874, ch. 391, § 8, 18 Stat. 188.)
Editorial Notes
REFERENCES IN TEXT
Section 4 of Act June 22, 1874, referred to in text, pro-
viding for compensation to officers of the customs or
other persons detecting goods being smuggled, was re-
pealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42
Stat. 989. For corresponding provisions in the Tariff
Act of 1930, see section 1619 of this title.
§§ 538, 539. Repealed. June 17, 1930, ch. 497, title
IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930
Sections, act Sept. 21, 1922, ch. 356, title IV, §§ 622, 623,
42 Stat. 988, related to extensions of time and general
rules and regulations.
Provisions of Tariff Act of 1930 corresponding to sec-
tion 538, see s
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