Section 2: Disposal of unclaimed goods in Government warehouse

(1)
Where in respect of goods deposited in a Government warehouse under or by virtue of any of the provisions of the Customs and Excise Management Act any duty chargeable thereon and any other charges in respect thereof are not paid within the time prescribed under the applicable provisions of the Customs and Excise Management Act, the goods so deposited shall no longer be sold, whether by auction or otherwise howsoever, but shall be disposed of in accordance with this section.
[Cap. C45.]
(2)
Proper inventory shall be kept of the goods, and such of the goods or such categories of them as the Minister may from time to time determine, shall be distributed to such departments of the Government of the Federation or of a State as the Minister, acting on the recommendation of a committee consisting of the persons specified in section 1 (2) of this Act, may direct, and the remainder of the goods after such distribution shall be destroyed in the same manner as prescribed under section 1 of this Act.
(3) The reference in subsection (2) of this section to departments of the Government of the Federation or of a State shall be construed as including a reference to any body, whether corporate or unincorporate, directly established by an enactment and any company in respect of which the Government of the Federation or of a State has controlling or substantial interest.