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<h1>Unclaimed Imported Goods: Customs Authority Can Sell to Recover Dues Under Customs Act, 1962</h1> Imported goods can be cleared for home consumption if there are no restrictions, all assessment formalities are completed, and applicable duties are paid. However, goods often remain uncleared due to reasons like financial issues or lack of demand. In some cases, importers do not file the Bill of Entry, resulting in unclaimed goods. Under the Customs Act, 1962, duties are applicable regardless of clearance, and dues for carriers and custodians may also accrue. If importers fail to pay these dues, the Customs authority can recover them by selling the unclaimed or uncleared goods.