26 U.S.C. § 7327
Section 7327 · Customs laws applicable
Amended 2 times on record
Applied in 23 court decisions — leading case United States v. United States Coin & Currency (1971)
Most recently applied in Cooper v. City of Greenwood (June 1990)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cross References
Remission or mitigation of forfeitures under—
Customs laws, see section 1618 of Title 19, Customs Duties.
Liquor laws, see section 3668 of Title 18, Crimes and Criminal Procedure.