19 U.S. Code § 1705 - Destruction of forfeited vessel or vehicle
Any vessel or vehicle forfeited to the United States, whether summarily or by a decree of any court, for violation of any law respecting the revenue, may, in the discretion of the Secretary of the Treasury, if he deems it necessary to protect the revenue of the United States, be destroyed in lieu of the sale thereof under existing law.
Source(Aug. 5, 1935, ch. 438, title I, § 5,49 Stat. 519.)