required to make protest, if he desires to have the action of the collector reviewed; and if he does  not pursue this remedy the action of the collector shall be final and conclusive against him, unless the matter to correctible for manifest error in the manner prescribed in section one thousand four hundred and fifty-one hereof. [355-286.] SECTION  1523 . Form and Scope of Protest . — Every protest shall point out the particular decision or ruling of the collector to which exception is taken or objection made, and shall indicate with reasonable precision the particular ground or grounds upon wh ich the protesting party bases his claim for relief. The scope of a protest shall be limited to the subject matter of a single adjustment or other independent transaction; but any number of issues may be raised in a protest with reference to the particular item or items constituting the subject matter of the  protest. "Single adjustment", as hereinabove used, has reference to the entire content of one liquidation, including all duties, surcharges, or fines incident thereto. [355-292.] SECTION  1524 . Samples to be Furnished by Protesting Parties . — Importers filing protests involving questions of fact must, if the nature of the merchandise permits, upon demand, supply the collector with samples of the merchandise covered thereby. Such sam ples shall be verified by the officer who is immediately responsible for the classification against which the protests are filed, and shall be transmitted to the Insular Collector with the protests to which they belong. [355-297.] SECTION  1525 . Warrant for Detention of Property — Bond.  — Upon the making of any seizure, the collector shall issue a warrant for the detention of the property; and if any proper party in interest desires to secure the release of the property for legitimat e use, the collector may surrender it upon the giving of a sufficient bond, in an amount to be fixed by him, conditioned for the payment of any fine, expenses, and costs which may be adjudged in the case. [Comp., 1690.] SECTION  1526 . Notification of Owner . — The collector of customs shall also give written notice of the seizure to the owner of the property or his agent and shall give to him an opportunity to be heard in reference to the delinquency which Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 445