What is the procedure of disposal of goods imported from place outside India mentioned under section 48 of the Customs Act 1962 which are not…

If there are any goods imported from a place outside India, which are not cleared either for home consumption or for warehouse within 30 days, the custodian of the goods is permitted to sell the goods by auction with the approval of the customs department and after giving notice to the importer. CBIC has clarified vide Circular No. 49/2018-Cus dated 03.12.2018 that after the successful bidder has been informed about the result of the auction, a consolidated bill of entry, buyer-wise will be filed with the Customs in the prescribed format by the concerned custodian for clearance of the goods The proper officer of Customs shall assess the goods to duty in accordance with the extant law within 15 days of filing of Bill of Entry and after assessment inform the amount of duty payable to the concerned custodian. The auctioned goods shall be handed over to the successful bidder after assessment and out-of-charge orders given by the proper officer, on payment of dues. Animals, perishable goods and hazardous goods may, with the permission of the proper officer, be sold at any time or even before the expiry of the 30 days limit. Arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct.