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of <h1>Customs Act Section 48: Streamline Disposal of Unclaimed Cargo, Prioritize Investigations, and Expedite Auctions to Prevent Revenue Loss.</h1> The circular addresses the procedure for disposing of unclaimed or uncleared cargo under Section 48 of the Customs Act, 1962. It highlights issues with the disposal of motor cars and items on the negative list, as per Circular No. 50/2005-Cus. The Board instructs that Commissioners of Customs prioritize investigations, issue Show Cause Notices, and adjudicate these goods to prevent revenue blockage. Goods not prohibited should be auctioned post-adjudication. The circular calls for improved disposal practices and mandates the dissemination of these instructions to relevant officers through appropriate channels.
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