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<h1>Disposal of unclaimed cargo: custodians may auction goods after notice and Customs clearance, with duty recovered from sale proceeds.</h1> Custodians may dispose of imported goods not cleared within the prescribed period after furnishing consignor details and issuing notice; Customs will identify consignments not to be sold and, failing objection within the notice period, custodians proceed with sales for which they fix a reserve price via government approved valuers and conduct public auctions/tenders/e auctions, with bidding on a cum duty basis, consolidated buyer wise Bill of Entry filing for duty assessment, and statutory apportionment of sale proceeds.