Section 275: Sales under the customs and excise laws

1 Any sale of goods arising from the operation of this Act or under any other customs and excise law shall be carried out by an officer authorised by the Service to carry out such sales.

2 Any sale of goods arising from the operation of this act, or under any other customs and excise law shall not be sold at a price less than the duty payable for such goods and other Customs duties and levies for such goods may be carried out by auction or as directed by the Board.