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Rule 53A
Notice of claim should be published

(1) In the case that the owner of the goods registered in accordance with section 46 of the Act is not found, before confiscating such goods, the customs officer shall publish a notice on the notice board of the relevant customs office to present his claim within fifteen days apart from the deadline of the way to present his claim.
(2) The notification as per sub-rule (1) shall be sent to the concerned district administration office, the Malpot office, the office of the concerned rural municipality or municipality, the office of the Controller of Finance and Accounts and the office of the Chamber of Commerce and Industry.