This unusual case concerned whether a commercial fishing licence could be seized under the provisions of the Customs Act. The facts of the case were that the fishing vessel "Lloyd B. Gore" had been spotted by the U.S. Coast Guard returning from the South China Sea. The vessel was tracked and was ultimately seized with a cargo of marijuana. The vessel and her commercial fishing licence were subsequently declared forfeit. The vessel had a value of $85,000 and the licence had an estimated value of between $300,000 and $400,000. The Court of Appeal held, however, that the licence was not a "conveyance" under the Customs Act and was therefore not subject to forfeiture.