Comprehensive Drug Penalty Act of 1983

Title I: Comprehensive Drug Penalty Act of 1983 - Amends the Controlled Substances Act to subject to forfeiture provision all land and buildings used for holding or storing controlled substances or materials used to manufacture such substances except if done without the knowledge or consent of the owner.

Provides that a procedure for forfeiture may be brought in the judicial district in which the defendant owning such property is found or in the judicial district in which the criminal prosecution is brought.

Establishes within the United States Treasury a revolving fund known as the "Drug Enforcement Fund." Allows the fund to be used for the payment of rewards for information that results in a forfeiture and for the expenses incurred in a forfeiture action. Requires deposit in this Fund of proceeds and profits forfeited as a result of drug violations. Authorizes appropriations from the fund for fiscal years 1984 and 1985.

Sets the maximum reward for information at $250,000.

Amends the Controlled Substances Act and the Controlled Substances Import and Export Act to increase the maximum authorized fines for certain drug offenses. Permits imposition of an alternative fine up to twice the gross gain derived from the offense.

Provides judicial procedures for seizure of property subject to criminal forfeiture.

Title II: - Amends the Tariff Act of 1930 to provide for the seizure of vessels, vehicles, merchandise or baggage valued at $100,000 or less. Requires written notice of such seizure to all interested parties. Increases the surety bond for any person claiming interest in the seized property to $2,500, or ten percent of the value of the claimed property, whichever is less.

Establishes in the Treasury the Customs Forfeiture Fund to pay for maintenance of forfeited property, awards to informants, and liens and mortgages.

Requires the deposit in such Fund of all proceeds from the sale and disposition of property forfeited under custom law.

Allows transfer of the property for forfeiture under State law.

Increases from $50,000 to $250,000 the award of compensation given to informers for information leading to forfeiture.

Grants customs officers arrest authority and the right to carry firearms.

Repeals provisions of the Internal Revenue Code dealing with customs officers' law enforcement authority to conform to this Act.

Title III: - Sets forth an effective date.