Confiscation of smuggled goods continues despite change in form or mixing with other goods, subject to owner's lack of knowledge. Smuggled goods remain liable to confiscation notwithstanding any change in form. If smuggled goods are mixed with other goods so that they cannot be separated, the whole of the goods is liable to confiscation. However, where the owner proves absence of knowledge or reason to believe that the goods included smuggled goods, only goods equal in value to the smuggled portion are liable to confiscation.