Section 310
SEC. 310. Goods found to be fraudulently entered, either as to value, quantity, or character, and all goods which have been the subject-of an attempt to import into the Philippine Islands without going through the custom-house, or to export from the Philippine Islands without proper entry thereof and payment of lawful duties and charges thereon, and merchandise of prohibited importation, whether declared or not, shall be seized and disposed of as is in this Act provided for the disposition of seized property.