BEN C. DAWKINS, Jr., Chief Judge.
The Government instituted this proceeding in rem by filing a libel of information pursuant to 26 U.S.C. § 7302, seeking forfeiture of six hundred 100-pound bags of sugar, seized by agents of the Alcohol and Tobacco Tax Unit of the Internal Revenue Service. Jurisdiction is based upon 26 U.S.C. § 7323 and 28 U.S.C. §§ 1355 and 1395.
Claimant, Chester C. Clift, intervened claiming that he is the owner...
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