Disposal of goods not removed from the premises of Board within limit

(1) Notwithstanding anything contained in this Act, where any goods placed in the custody of the Board/Customs Cargo Service Provider upon the landing thereof are not removed by the owner or other person entitled thereto from the premises of the Board/Customs Station within thirty days from the date on which such goods were placed in their custody or within such further time as the proper officer may allow the Customs may, if the address of such owner or person is known, cause a notice to be served upon him by letter delivered at such address or sent by post, or if the notice cannot be so served upon him or his address is not known, cause a notice to be published in the Andhra Pradesh Gazette, and also in atleast one of the principal local daily newspapers requiring him to remove the goods forth with and stating that in default of compliance therewith the goods are liable to be sold by public auction or by tender, agreement or in any other manner: Provided that, where all the rates and charges payable under this Act in respect of any such goods have been paid, no notice of removal shall be so served or published under this sub-section unless two months

have expired from the date on which the goods were placed in the custody of the Board.

1. (2) The notice referred to in sub-section (1) may also be served on the agents of the vessel by which such goods were landed.
2. (3) If such owner or person does not comply with the requisition in the notice served upon him or published under sub-section (1), the Board may, at any time after the expiration of thirty dates from the date on which such goods were placed in its custody, sell the goods by public auction or, in such cases as the Board considers it necessary so to do, for reasons to be recorded in writing, sell by tender, agreement or in any other manner such goods or so much thereof in the opinion of the Board may be necessary after giving notice of the sale in the manner specified in sub- sections (2) and (3) of section 50.
3. (4) Notwithstanding anything contained in sub-section (1) or sub- section (3),-
   • (a) the Board may in the case of animals and perishable or hazardous goods give notice of removal of such goods although, the period of thirty days has not been expired or give such shorter notice of sale in such manner as in the opinion of the Board urgency of the case requires;
   • (b) controlled goods may be sold in accordance with the provisions of sub-section (4) of section 50.
4. (5) The Government may, if it deems necessary so to do in the public interest, by notification in the Andhra Pradesh Gazette exempt any goods or classes of goods from the operation of this section: Provided that in custom area the Board shall ensure that the manner of disposal of unclaimed/unclear cargo shall be in accordance with rules prescribed under section 48 of the Customs Act, 1962 read with