Disposal of confiscated goods: limited cooperative access under conditions; higher value lots to proceed by e auction without discounts. Lower value confiscated consumer goods ready for disposal shall be offered to NCCF/Kendriya Bhandar and other duly registered consumer cooperatives at a uniform rebate, subject to ten year functionality, tax and VAT return evidence, annual verification by an officer not below AC/DC, obligation to sell only to bona fide consumers, no selective item choice, first come first served allocation, and departmental account scrutiny. Higher value lots and all other confiscated goods above the threshold shall be disposed of by e auction or auction cum tender with no rebate available.