Disposal of unclaimed cargo: mandated e auction process with departmental NOC, valuation, inventory and duty assessment. Prescribed steps for disposal under Section 48: custodians must issue two notices, log actions in UCC software, seek Disposal Section permission when consignees fail to respond, obtain Group scrutiny and NOC including CCR checks, conduct Dock Examination inventory and tests, and upon AC/DC approval proceed to e-auction-cum-e-tender with reserve price fixed by government-approved valuers; bids are cum-duty, duty is back-calculated from sale price, duty must be paid before out-of-charge, and sale proceeds are shared per Section 150.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disposal of unclaimed cargo: mandated e auction process with departmental NOC, valuation, inventory and duty assessment.
Prescribed steps for disposal under Section 48: custodians must issue two notices, log actions in UCC software, seek Disposal Section permission when consignees fail to respond, obtain Group scrutiny and NOC including CCR checks, conduct Dock Examination inventory and tests, and upon AC/DC approval proceed to e-auction-cum-e-tender with reserve price fixed by government-approved valuers; bids are cum-duty, duty is back-calculated from sale price, duty must be paid before out-of-charge, and sale proceeds are shared per Section 150.
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