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Regarding procedure for disposal of unclaimed/ un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
September, 01st 2012

F.No.442/12/2004-Cus.IV (Pt.)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs


Room No. 229 A, North Block

New Delhi, dated: 28th August, 2012.


All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs & Central Excise.


Sir / Madam,


Subject : Procedure for disposal of unclaimed/ uncleared cargo under section 48 of the Customs Act, 1962, lying with the custodians regarding




                        Attention is invited to Board Circular No. 50/2005-Cus. dated 1st December, 2005, issued on the above mentioned subject. References have been received regarding difficulties faced in respect of disposal of motor cars and negative list items.


2.         The matter has been examined. It is seen in this regard that instructions contained in para 3(iii) of the Circular No. 50/2005-Cus. dated 1stDecember, 2005 in respect of disposal of car and items of negative list has not been implemented in right perspective which has resulted in accumulation of unclaimed, uncleared and confiscated cargo and blockage of substantial Government revenue.


3.         Accordingly, it has been decided by the Board that the concerned Commissioner of Customs should ensure that early investigation, issue of Show Cause Notice and adjudication, if required, in respect of such goods (motor cars and goods of negative list) are taken up on priority so that the goods are not allowed to remain uncleared for longer period blocking substantial Government revenue. These goods may be disposed of by auction after adjudication subject to condition that they are not prohibited in nature. Board also desires noticeable improvement in disposal of such goods unclaimed / uncleared.


4.         These instructions may be brought to the notice of all the concerned officers by issuing suitable Standing orders/instructions/Public Notices. 



Yours faithfully,


(G. S. Sinha),

OSD (Customs IV)

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