Disposal of unclaimed cargo: custodian-led auction procedure enables recovery of customs duty and dues promptly under statutory framework. Disposal of unclaimed or uncleared imported goods is effected to recover Customs duty and other dues under the statutory disposal framework. Custodians furnish lists and notices, Customs excludes consignments not to be disposed, and custodians fix reserve prices via government approved valuers. Goods are sold by public auction/e auction/tender with advertised dates, sample inventory checks by Customs, sale on cum duty basis, assessment by consolidated Bill of Entry, and sharing of sale proceeds as per statutory apportionment.