(k) It shall be unlawful for any person knowingly to transport, ship, or receive, in interstate or foreign commerce, any fire- arm which has had the importer's or manufacturer's serial number removed, obliterated, or altered, or to possess or receive any firearm which has had the importer's or manufacturer's serial number removed, obliterated, or altered and has, at any time, been shipped or transported in interstate or foreign commerce.

Nuff said. Thanks for the published ATF reference.

That is the way it was stated in this forum; for several days last week. So be it.
thanks
Jack