Rule 25
Arrangement To Remove Or Destroy The Goods Which Cannot Be Used
(1) Chief of the customs office shall make a written decision giving reasons for the removal or destroying of the goods and also specify the procedure for carrying out the decision in case of following goods :
(a) The goods imported and abandoned and handed it over to the government by the importer pursuant to Section 7 of the Act, which can not be used or condition of the goods is such that which can not be auctioned.
(b) The goods, upon the laboratory test, found to be harmful for health or environment or found to be adversely affecting health or environment pursuant to Section 30 of the Act, the exporter did not return the goods, despite the instruction issued by the customs officer to return such goods.
(c) Goods which could not be auctioned or which could not be used , shall be destroyed or left to rot or worn out pursuant to Sub-section (9) of Section 50 of the Act.
(2) In accordance with the decision made under Sub-rule (1) above, the customs office shall publicly destroy or remove the goods by making the list of items in the presence of two representatives of the two offices either from District Administration Office or District Treasury Office or nearby government office, representative of the local Federation of Nepalese Industry and commerce, if available; and customs Officer.
(3) After the destroying or removing of goods pursuant to Sub-rule (2), the chief customs officer shall certify such an act and write off the goods from the list and inform the same to the Department accordingly.
(4) Notwithstanding anything contained in this Rule, in the customs office shall follow the instruction in the case of destroying of goods causing adverse affects to the public health or environment or poisonous product or heavy equipment or vehicles accordingly.
(a) The goods imported and abandoned and handed it over to the government by the importer pursuant to Section 7 of the Act, which can not be used or condition of the goods is such that which can not be auctioned.
(b) The goods, upon the laboratory test, found to be harmful for health or environment or found to be adversely affecting health or environment pursuant to Section 30 of the Act, the exporter did not return the goods, despite the instruction issued by the customs officer to return such goods.
(c) Goods which could not be auctioned or which could not be used , shall be destroyed or left to rot or worn out pursuant to Sub-section (9) of Section 50 of the Act.
(2) In accordance with the decision made under Sub-rule (1) above, the customs office shall publicly destroy or remove the goods by making the list of items in the presence of two representatives of the two offices either from District Administration Office or District Treasury Office or nearby government office, representative of the local Federation of Nepalese Industry and commerce, if available; and customs Officer.
(3) After the destroying or removing of goods pursuant to Sub-rule (2), the chief customs officer shall certify such an act and write off the goods from the list and inform the same to the Department accordingly.
(4) Notwithstanding anything contained in this Rule, in the customs office shall follow the instruction in the case of destroying of goods causing adverse affects to the public health or environment or poisonous product or heavy equipment or vehicles accordingly.