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    <title>Procedure for disposal of un-claimed/un-cleared cargo under Sec.48 of the Customs Act, 1962, lying with the custodians</title>
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    <description>Custodians must list uncleared imports over thirty days, notify importers under Section 48, prepare inventories, obtain Customs NOC and any regulatory clearances or testing, value lots through approved valuers, and conduct e-auctions with Customs oversight; post-auction duties are assessed and goods released on payment, with sale proceeds disbursed under Section 150 and provisions for destruction where consignments are unfit.</description>
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