28-U.S.C.-1340
§1340 – Internal Revenue; Customs Duties
Pathway
Title 28 > Part IV > Chapter 85 > Section 1340
Details
- Reference: Section 1340
- Legend: §1340 – Internal Revenue; Customs Duties
- USCode Year: 2013
Provision Content
The district courts shall have original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue, or revenue from imports or tonnage except matters within the jurisdiction of the Court of International Trade.
(June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96–417, title V, §501(21), Oct. 10, 1980, 94 Stat. 1742.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., §41(5) (Mar. 3, 1911, ch. 231, §24, par. 5, 36 Stat. 1092; Mar. 2, 1929, ch. 488, §1, 45 Stat. 1475).
Words Customs Court were substituted for Court of Customs and Patent Appeals. Section 41(5) of title 28, U.S.C., 1940 ed., is based on the Judicial Code of 1911. At that time the only court, other than the district courts, having jurisdiction of customs cases, was the Court of Customs Appeals which became the Court of Customs and Patent Appeals in 1929. The Customs Court was created in 1926 as a court of original jurisdiction over customs cases. (See revisers note preceding section 251 of this title.)
Words any civil action were substituted for all cases in view of Rule 2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
Amendments
1980—Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of this title.
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