United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellant v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less

448 F.3d 1168 UNITED STATES of America, Plaintiff-Appellant, Intrigue Trading, Inc., Claimant-Appellee, v. 4,432 MASTERCASES OF CIGARETTES, MORE OR LESS, Defendant. United States of America, Plaintiff-Appellee, Intrigue Trading, Inc., Claimant-Appellant, v. 4,432 Mastercases of Cigarettes, More or Less, Defendant. United States of America, Plaintiff-Appellant, Intrigue Trading, Inc., Claimant-Appellee, v. 4,432 Mastercases of Cigarettes, More or Less, Defendant. No. 04-55354. No. 04-55356. No. 04-56350. United States Court of Appeals, Ninth Circuit. Argued and Submitted November 16, 2005. Filed June 2, 2006. COPYRIGHT MATERIAL OMITTED COPYRIGHT MATERIAL OMITTED COPYRIGHT MATERIAL OMITTED Brian M. Hoffstadt, Assistant United States Attorney, and Pio S. Kim, Assistant United States Attorney, Los Angeles, CA, argued the case and were on the briefs for the appellants/cross-appellees. Eric Honig, Law Office of Eric Honig, Marina del Rey, CA, argued the case and was on the briefs for the appellees/cross-appellants. Dennis Eckhart and Peter M. Williams, Office of the Attorney General, were on the briefs for amicus curiae California Board of Equalization. Appeal from the United States…