Amendment status not verified — confirm the current text below against the official source.
(1) Subject to Section 48 and sub-section (2) of Section 141 of the Customs Act, 1962 (Central Act 52 of 1962), and subject to the procedure in case of goods not cleared, warehoused or transshipped within thirty days after unloading as provided in Section 48 of the said Act, where any goods placed in the custody of the Board upon the landing thereof are not removed by the owner or other person entitled thereto from the premises of the Board within thirty days from the date on which such goods were placed on their custody, the Board may, if the address of the owner or such person is known, cause a notice to be served upon him by letter delivered at such address or sent by post or by e-mail or if the notice cannot be so served upon him or his address is not known, cause a notice to be published in the Official Gazette and also in at least one of the local newspapers having wide circulation in the locality requiring him to remove the goods forthwith 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. (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. (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 two months 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 48. (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 one month or as the case may be, of two months specified in sub-section (1) has not expired or give such shorter notice of sale in such manner as in the opinion of the Board the urgency of the case requires; (b) controlled goods may be sold in accordance with the provisions of sub-section (4) of Section 48. (5) The Government may, if it deems necessary so to do in the public interest, by notification, exempt any goods or classes of goods from the operation of this section.