Section 179
SEC. 179. Detention of package containing taxable articles,—Any revenue officer may detain any package containing or supposed to contain articles subject to a specific tax when he has good reason to believe that the lawful has not been paid or that the package has been or is removed in violation of law, and every such package be held by such officer in a safe place until it shall determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than seven days without process of law or intervention of the officer to whom such detention is to be reported.