§ 301.7327-1 Customs laws applicable.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cases: United States v. Five (5) Coin-operated Gaming Devices, 246 F. Supp. 349 (W.D. Va. 1965)
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.