Baggage with prohibited or dutiable goods may be detained, charged, and sold if not cleared or re exported within prescribed timeframes. Where baggage contains prohibited or dutiable goods the proper officer may detain it for return on departure or custody; detained or unclaimed baggage remains with customs or an approved custodian and charges are collectable on release, except where baggage is released as bona fide. If not cleared or re exported within six months (with a possible extension), and after notice, the custodian may sell or dispose of the goods; sale proceeds are appropriated in priority for sale expenses, freight and carrier charges (if notified), duty, custody charges and amounts due to the Central Government, with any balance payable to the owner but payable to the Central Government if not delivered within six months of sale.
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Provisions expressly mentioned in the judgment/order text.
Baggage with prohibited or dutiable goods may be detained, charged, and sold if not cleared or re exported within prescribed timeframes.
Where baggage contains prohibited or dutiable goods the proper officer may detain it for return on departure or custody; detained or unclaimed baggage remains with customs or an approved custodian and charges are collectable on release, except where baggage is released as bona fide. If not cleared or re exported within six months (with a possible extension), and after notice, the custodian may sell or dispose of the goods; sale proceeds are appropriated in priority for sale expenses, freight and carrier charges (if notified), duty, custody charges and amounts due to the Central Government, with any balance payable to the owner but payable to the Central Government if not delivered within six months of sale.
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