§ 1340. — Internal revenue; customs duties.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1340]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART IV--JURISDICTION AND VENUE
CHAPTER 85--DISTRICT COURTS; JURISDICTION
Sec. 1340. Internal revenue; customs duties
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,
Sec. 501(21), Oct. 10, 1980, 94 Stat. 1742.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., Sec. 41(5) (Mar. 3, 1911, ch.
231, Sec. 24, par. 5, 36 Stat. 1092; Mar. 2, 1929, ch. 488, Sec. 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.
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.
Section Referred to in Other Sections
This section is referred to in title 26 section 7402.
