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<h1>Guidelines for Handling Unclaimed Cargo Under Customs Act, Section 48: Importers and Brokers Must Follow Procedures.</h1> The procedure for disposing of unclaimed or uncleared cargo under Section 48 of the Customs Act, 1962, as per the directives from various Board Circulars issued between 1997 and 2018. It is addressed to importers, exporters, trade, and customs brokers, emphasizing adherence to these procedures for efficient cargo management. Any challenges encountered in implementing this notice should be reported to the office of the Commissioner of Customs in Bengaluru.