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of <h1>Customs Act Section 48: Dispose of Unclaimed Cargo by April 2004 via Auction; Proceeds Shared Per Section 150.</h1> The circular outlines the procedure for disposing of unclaimed or uncleared cargo under Section 48 of the Customs Act, 1962. Custodians are to dispose of goods landed up to March 31, 2003, by April 30, 2004. They must provide a list to Customs, who will review it for any disputes or restrictions. The custodian is responsible for setting a reserve price and conducting a public auction, with the process publicized in national newspapers. The sale proceeds will be shared according to Section 150 of the Customs Act. This is a one-time interim arrangement to expedite cargo disposal.
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