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    <description>Consolidated operational procedures for disposal of seized, confiscated, unclaimed/uncleared goods and time expired bonded goods: seven category classification with priority timelines; mandatory inventories, sealing, photographic records and secure storage; transfer of charge, stock taking and inspection protocols; valuation by a Joint Pricing Committee; and disposal modes including e auction, auction/tender and destruction, with processes for unclaimed cargo (Section 48), time expired bonds (Section 72) and apportionment of sale proceeds (Section 150).</description>
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