Disposal of unclaimed cargo: custodians may auction goods after notice and Customs clearance, with duty recovered from sale proceeds. 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.