The Ninth Circuit Court of Appeals today released an opinion in USA v. INTRIGUE TRADING, No. 04-55354, an appeal in a civil action brought by the United States. The panel consisted of Procter Hug, Jr. and Kim McLane Wardlaw, Circuit Judges, and James K. Singleton, District Judge.

WARDLAW, Circuit Judge:
This appeal and cross-appeal arise from the search and seizure by the United States Customs Service of over 44 million cigarettes, contained in 4,432 mastercases, for nonpayment of California cigarette taxes. The appeals require us to determine . . .

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