(3)Where the owner of the vessel or animal or other person entitled thereto claims the same within ten days from the date of seizure or at any time before the sale, it shall be returned to him on payment of,-(a)the tax, if any, due thereon;(b)such penalty not exceeding the amount of the tax as the Secretary may direct; and(c)the charges incurred in connection with the seizure and detention.Show Tax
