E-auction disposal of seized goods requires bidder registration with refundable deposit, inspection access, payment deadlines and sealed-tender alternative. E-auction is prescribed for disposal of seized, confiscated and time-expired goods; bidders must register with payment of a refundable registration fee to receive login credentials, inspect listed lots published on the Customs website and notice board, participate in timed online bidding where bids are tabulated in the presence of witnesses and results announced after a short interval, and the successful bidder must pay the EMD or full bid amount and take delivery within the specified time or face forfeiture. A sealed-tender alternative is available for those unable to use the internet auction.