Section 29

If any warehouse rent in respect of any goods is not duly paid in the manner provided by subsection (1), a senior officer of excise may, after giving not less than fourteen days’ notice in writing to the owner

(if the name and address of such owner is known to him), or after due notice in the Gazette (if the name and address of such owner is not known to him), sell such goods:

Provided that goods of a perishable nature deposited in any excise warehouse shall be cleared forthwith, and if not so cleared a senior officer of excise may sell such goods.

The proceeds of the sale of any such goods shall be applied to the payment of any excise duties, warehouse rent and other charges and railway freight which may be due in respect of such goods or of any other goods deposited by the owner of such goods, and the surplus, if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid to the

Consolidated Fund of the Federation.

54 Laws of Malaysia ACT 176