Chapter 171, Section 2680, Subsection (c) · 28 U.S.C. Chapter 171

Contents

(c)Any claim arising in respect of the assessment or collection of any tax or customs duty, or the detention of any goods, merchandise, or other property by any officer of customs or excise or any other law enforcement officer, except that the provisions of this chapter and section 1346(b) of this title apply to any claim based on injury or loss of goods, merchandise, or other property, while in the possession of any officer of customs or excise or any other law enforcement officer, if—

(1)the property was seized for the purpose of forfeiture under any provision of Federal law providing for the forfeiture of property other than as a sentence imposed upon conviction of a criminal offense;

(2)the interest of the claimant was not forfeited;

(3)the interest of the claimant was not remitted or mitigated (if the property was subject to forfeiture); and

(4)the claimant was not convicted of a crime for which the interest of the claimant in the property was subject to forfeiture under a Federal criminal forfeiture law..1

United States Government work; public domain under 17 U.S.C. § 105.