Section 119: Sale, disposal or destruction of goods

1 The Service shall with the order of court, direct the disposal of goods by sale, destruction as prescribed in this Act or as the customs management may deem fit, in cases where -
a one or more of the obligations imposed by the customs law concerning the introduction of goods into the customs territory has not been fulfilled, or the goods have been withheld from customs control;
b the goods cannot be released on the ground that -
(i) it has not been possible, for reasons solely attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the Service,
(ii) the documents which must be produced before the goods can be placed under, or release from, a customs procedure requested have not been made available by the declarant,
(iii) payment or a guarantee which should have been made or provided in respect of a customs debt have not been made or provided within the period prescribed, or
(iv) the goods are subject to prohibitions or restrictions;
c the goods have not been removed from customs custody within such time as customs regulations may provide after their release;
d after their release, the goods are determined by the Service not to have fulfilled the condition for their release; and
e goods are abandoned to the Government in accordance with the provisions of this Part.

2 Goods which have been abandoned to the Government, seized or confiscated shall be deemed to be placed under the temporary storage procedure.

3 For abandoned goods, temporary storage shall terminate on final sales, destruction or disposal of the goods.

4 The goods shall be disposed by Public auction or tender whose dates shall be adequately publicised in advance through national newspapers, television and the website of the Service in English language.

5 The value so determined shall form the reserve price in all cases, the procedure for the auction of all goods under this section shall be established by the Board.

6 The sales by Auction Act shall not apply to sales under the Customs and Excise Laws when conducted by an officer authorised by the Board.