H. No. 955 / 46 OG No. 6, 2471 (June, 1950)
"(f) Any merchandise of prohibited importation or exportation, the importation or exportation of which is effected or attempted contrary to law, and all other merchandise which, in the opinion of the collector, have been used, are or were intended to be used as instrument in the importation or exportation of the former.SEC. 2. This Act shall take effect upon its approval.
"(i) Any package of imported merchandise which is found by the examining officer to contain any article not specified in the invoice or entry, together with all other packages containing imported merchandise similar to those declared in the invoice or entry to be the contents of the misdeclared package, provided the Collector of Customs is of the opinion that the omission of such article from the invoice or entry was caused with fraudulent intent".