Order of application of sale proceeds prioritises sale expenses, charges and government dues before owner's balance. Goods not confiscated must be sold after notice to the owner by public auction, tender, or other owner consented method. Sale proceeds are applied in a prescribed order: expenses of sale, freight and carrier charges (where notice given), customs duty, custody charges, amounts due to the Central Government under customs or related laws, with any remaining balance payable to the owner; if the balance cannot be paid within six months or within an allowed extended period, it is payable to the Central Government.