https://www.taxtmi.com/article/detailed?id=682 The interplay between general customs sale provisions and the courier-specific clearance regulation determines notice obligations: while general law requires notice to the owner before sale, the courier regulation requires notice to the authorized courier for detained uncollected consignments. Where custodians lack direct links to consignees and follow valuation, advertisement, departmental NOC and auction formalities while notifying couriers, the procedural duty to notify the importer is discharged by issuing notice to the authorized courier; departments must not shift liability onto custodians when they have granted clearance or failed to disclose pending proceedings. en-us Tue, 16 Feb 2010 00:00:00 +0530 Tue, 16 Feb 2010 11:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=682 The interplay between general customs sale provisions and the courier-specific clearance regulation determines notice obligations: while general law requires notice to the owner before sale, the courier regulation requires notice to the authorized courier for detained uncollected consignments. Where custodians lack direct links to consignees and follow valuation, advertisement, departmental NOC and auction formalities while notifying couriers, the procedural duty to notify the importer is discharged by issuing notice to the authorized courier; departments must not shift liability onto custodians when they have granted clearance or failed to disclose pending proceedings. Articles Customs - Import - Export - SEZ Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=682