Disposal of confiscated goods: small lots offered to cooperatives at uniform rebate; higher value lots sold via e auction with no rebate. Confiscated/seized consumer goods valued up to Rs. Five lakh shall be offered to NCCF/Kendriya Bhandar and eligible cooperative societies at a uniform rebate of 10% subject to eligibility criteria (ten years' operation, tax return filings, annual genuineness certification by an AC/DC level officer), obligation to sell to bona fide consumers, no selective item choice, first come first served allocation, and departmental scrutiny of accounts; goods above that value and other confiscated goods must be sold by e auction/auction cum tender, with no rebate available.