Procedure for disposal of unclaimed/ uncleared cargo under section 48 of the Customs Act, 1962, lying with the custodians – regarding

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..... , North Block New Delhi, dated: 28 th August, 2012. To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs Central Excise. Sir / Madam, Subject : Procedure for disposal of unclaimed/ uncleared cargo under section 48 of the Customs A .....

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..... ure that early investigation, issue of Show Cause Notice and adjudication, if required, in respect of such goods (motor cars and goods of negative list) are taken up on priority so that the goods are not allowed to remain uncleared for longer period blocking substantial Government revenue. These goods may be disposed of by auction after adjudication subject to condition that they are not prohibi .....

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