Sec. 523. EXAMINATION OF ACCOUNTS
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## SEC. 523 EXAMINATION OF ACCOUNTS **[**[19 U.S.C. 1523](/us/usc/t19/s1523)**]** 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.
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Sec. 523
EXAMINATION OF ACCOUNTS
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