Treatment of warehousing interest: interest does not outrank warehouse-keeper claims in apportioning sale proceeds. The Board held that interest on customs duty levied under Section 61(2) is distinct from customs duty and, in fairness, should not take precedence over the warehouse-keeper's rent and other claims when apportioning sale proceeds under Section 150; no amendment to the Customs Act to equate warehousing interest with customs duty is warranted, and this approach should guide apportionment on disposal of warehoused goods.