§7327 — Customs laws applicable
3 citing cases
Statute Text — 26 U.S.C. §7327
The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.
Treasury Regulations
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Treas. Reg. §301.7327-1Customs laws applicable
For regulations relating to the remission or mitigation of forfeitures, see part 172 of this chapter (Disposition of Seized Personal Property).
3 Citing Cases
United States v. Miscellaneous Firear
United States v. Ninety-Three (93) Firearms, and Assorted Firearm Parts and Ammunition, Larry Z. Short, Claimant-Appellant
United States of America, Appellee-Plaintiff v. Miscellaneous Firearms, Explosives, Destructive Devices and Ammunition, Appeal Of: Donna Fleischli