CANBY, Circuit Judge:
On September 11, 1977, Marvin Segal returned from the Orient with 295 ivory carvings, entering the United States at the Seattle-Tacoma International Airport. He listed only 12 of the 295 carvings in his Customs declaration and he undervalued the 12 he declared. Upon discovering the carvings and the related sales invoices, the United States Customs Service seized all of the carvings. Eighteen months later, on March 26, 1979, Customs referred the...
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