Section 47
Ownership Of Goods Seized And Not Cleared From Customs Belonging To Government Of Nepal
(1) Any goods which are seized under this Act shall belong to the Government of Nepal.
(2) The owner of goods concerned shall take delivery of the goods held in customs within the prescribed period.
(3) The concerned Customs Office shall publish a seven-day public notice for taking delivery of the goods which have not been cleared within the period referred to in Sub-section (2).
(4) If, after the publication of the notice referred to in sub- section (3), the owner of goods concerned makes an application, accompanied by a reasonable ground for not being able to clear the goods within the period referred to in Sub-section (2), to the Customs Office and such reason appears to be reasonable, the Customs Officer may, by
collecting the chargeable duty, permit the owner to clear such goods.
(5) The concerned Customs Officer shall forfeit the goods not cleared from the Customs Office even upon the publication of the notice as referred to in Sub-section (3). Such goods shall belong to the Government of Nepal.
(2) The owner of goods concerned shall take delivery of the goods held in customs within the prescribed period.
(3) The concerned Customs Office shall publish a seven-day public notice for taking delivery of the goods which have not been cleared within the period referred to in Sub-section (2).
(4) If, after the publication of the notice referred to in sub- section (3), the owner of goods concerned makes an application, accompanied by a reasonable ground for not being able to clear the goods within the period referred to in Sub-section (2), to the Customs Office and such reason appears to be reasonable, the Customs Officer may, by
collecting the chargeable duty, permit the owner to clear such goods.
(5) The concerned Customs Officer shall forfeit the goods not cleared from the Customs Office even upon the publication of the notice as referred to in Sub-section (3). Such goods shall belong to the Government of Nepal.