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            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.

            <h1>Disposal of unclaimed goods: prescribed auction procedure requires inventories, NOC, valuation, e-auction and customs clearance.</h1> Custodians must list unclaimed imported cargo and notify jurisdictional Customs to determine suitability for public auction; Customs will segregate consignments to be retained, identify regulatory or testing requirements, and issue NOC for lots that do not need external clearances. Custodians must prepare inventories (with Customs verification of a sample), obtain required regulatory clearances or test results before auction, secure valuation from approved valuers to set the reserve price, and conduct timed e-auctions; successful bidders require consolidated bill of entry filing and Customs assessment prior to release, with sale proceeds disbursed under the statutory proceeds framework.

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