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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Procedure for Unclaimed Cargo Disposal u/s 48 of Customs Act 1962 at Customs Stations.</h1> The circular outlines the procedure for disposing of unclaimed or uncleared cargo under Section 48 of the Customs Act, 1962, at customs stations. The custodian is responsible for preparing a list of such cargo, updating it with importers' details, and notifying them to clear the goods. If unclaimed, the cargo may be auctioned after obtaining necessary clearances. The process involves coordination between custodians and customs to ensure regulatory compliance and efficient disposal through public auctions. The procedure applies to cargo arriving after April 1, 2018, and to certain prior shipments, with specific timelines for auction and regulatory processes.