Confiscation of smuggled goods applies despite change in form, with limited value based relief for an unaware owner. Confiscation applies to smuggled goods regardless of any alteration in their form and extends to conveyances. If smuggled goods are mixed inseparably with other goods, the whole lot is liable to confiscation, but an owner who proves no knowledge or reason to believe in the presence of smuggled goods is liable only for the portion equal in value to the smuggled goods.