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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Balance of sale proceeds to be paid to Central Government if owner payment cannot be made within the prescribed period.</h1> The amendment to section 150(2) of the Customs Act provides that where the balance of sale proceeds cannot be paid to the owner within six months of sale, or within any further period allowed by the Commissioner of Customs, that balance shall be paid to the Central Government, establishing a statutory fallback for undistributable sale proceeds and vesting extension authority in the Commissioner.

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