Remission or mitigation of forfeitures shall be governed by the applicable customs laws.
27 C.F.R. § 72.31
Sec. 613, 618, 46 Stat. 756, as amended, 757, as amended, sec. 4, 53 Stat. 1292, sec. 7327, 68A Stat. 871; 19 U.S.C. 1613 , 1618 , 49 U.S.C. 784, 26 U.S.C. 7327