Page:United States Statutes at Large Volume 68A.djvu/909

 CH. 75

CRIMES, OTHER OFFENSES, AND FORFEITURES

869

(7) F A L S E STAMPING OF PACKAGES.—Any container involved in

the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container. (8) FRAUDULENT BONDS, PERMITS, AND ENTRIES.—All property

to which any false or fraudulent instrument involved in the offense described in section 7207 relates. SEC. 7304. PENALTY FOR FRAUDULENTLY CLAIMING DRAWBACK. Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary or his delegate. PART II—PROVISIONS COMMON TO FORFEITURES

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Sec. 7321. Authority to seize property subject to forfeiture. Sec. 7322. Delivery of seized personal property to United States marshal. ,, Sec. 7323. Judicial action to enforce forfeiture. Sec. 7324. Special disposition of perishable goods. Sec. 7325. Personal property valued at $1,000 or less. Sec. 7326. Disposal of forfeited or abandoned property in special cases. Sec. 7327. Customs laws applicable. Sec. 7328. Confiscation of matches exported. Sec. 7329. Cross references.

SEC. 7321. AUTHORITY TO SEIZE PROPERTY SUBJECT TO FORFEITURE. Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary or his delegate. SEC. 7322. DELIVERY OF SEIZED PERSONAL PROPERTY TO UNITED STATES MARSHAL. Any forfeitable property which may be seized under the provisions of this title may, a t the option of the Secretary or his delegate, be delivered to the United States marshal of the district, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law. SEC. 7323. JUDICIAL ACTION TO ENFORCE FORFEITURE. (a) N A T U R E AND V E N U E. — The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made. (b) SERVICE OF PROCESS W H E N PROPERTY H A S B E E N KETURNED UNDER BOND.^—In case bond as provided in section 7324(3) shall

have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid. (c) COST OP SEIZURE T A X A B L E. — The cost of seizure made before process issues shall be taxable by the court. § 7323(c)

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