Section 182
SEC. 182. All seized and confiscated merchandise shall be sold to in the same way, and the proceeds of such sale, after deducting all charges, shall be delivered to the collector or other customs official designated for that purpose, who shall pay the same into the Insular Treasury: Provided, That the customs authorities may destroy seized and confiscated leaf tobacco so as to prevent its sale at less than the duty imposed by the tariff.