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    <title>Guidelines for clearance of unclaimed abandoned goods kept in FTWZs</title>
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    <description>DTA clearance of unclaimed abandoned goods held in FTWZs must proceed under Section 48 of the Customs Act, 1962, and officials must adopt the procedures set out in the Customs Manual; Development Commissioners of SEZs are directed to follow Section 48 strictly and implement the Customs Manual steps for DTA clearance.</description>
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      <description>DTA clearance of unclaimed abandoned goods held in FTWZs must proceed under Section 48 of the Customs Act, 1962, and officials must adopt the procedures set out in the Customs Manual; Development Commissioners of SEZs are directed to follow Section 48 strictly and implement the Customs Manual steps for DTA clearance.</description>
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