Section 309
SEC. 309. Whenever any article subject to duty is found in the baggage of any person arriving within the Philippine Islands, which was not at the time for making entry of such baggage mentioned to the collector or other proper customs official before whom such entry was made by the person making entry, such article shall be seized, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article, and to the other penalties prescribed for frauds upon the customs revenues, unless it shall be established to the satisfaction of the collector that the failure to mention or declare was without fraud.