Section 78C

Abandoned goods

of Customs Act 1967

ActIn forceProvision 126 of 294

(1)

Any imported goods which are not declared according to section 78 shall be deemed to be abandoned and the Director General may destroy or dispose of such goods in any manner as he deems fit.

(2)

Any proceeds from the disposal of the goods under subsection (1) shall be applied to the payment of customs duties or other moneys, or recovery of any amount or charges which may be due in respect of the disposal of such goods.

(3)

Any surplus of the proceeds referred to under subsection (2), if any, shall be paid—

(a)

to the importer, if known; and

(b)

into the Consolidated Fund, if the importer cannot be found within one month of the disposal.

Read in full context — Customs Act 1967 →