§ 1340. Internal revenue; customs duties

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1948
Title 28, United States Code, section —
Pub. L. 80–646 · 62 Stat. 869
Enacted · 28 U.S.C. § 1340
June 25, 1948, ch. 646, 62 Stat. 932
Source evidence
Code source credit
June 25, 1948, ch. 646, 62 Stat. 932
1980
Customs Courts Act of 1980
Pub. L. 96–417 title V § 501(21) · 94 Stat. 1727
Redesignated · 28 U.S.C. § 1340
Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade
Source evidence
Code amendment note
Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade.
Enacted provision · exact public law section
(21) Section 1340.
Effective date note
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.

1 of 2 references resolved to an enrolled provision · 1 partial

Notes

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 reviser’s 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.

Editorial Notes

Amendments

1980—Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade.

Statutory Notes and Related Subsidiaries

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.

Credits

1948–1980 · 2 acts

1948June 25, 1948, ch. 646, 62 Stat. 932
1980Pub. L. 96–417, title V, § 501(21), Oct. 10, 1980, 94 Stat. 1742.

Show as published

(June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96–417, title V, § 501(21), Oct. 10, 1980, 94 Stat. 1742.)