Section 50
Power To Auction
(1) Except where the Government of Nepal has itself used any goods which have been forfeited pursuant to this Act, the concerned Customs Officer may auction such goods as prescribed.
(2) Notwithstanding anything contained in Sub-section
(1), provisions relating to the auction of the gold, silver or bullions which have been forfeited and devolved on the Government of Nepal because of failure to clear them from the Customs Office or those goods which have been so forfeited and devolved and can be sold only after obtaining permission pursuant to the prevailing laws and other provisions pertaining thereto shall be as prescribed.
(3) If any goods forfeited pursuant to this Act are such that their value may diminish because of being perishable or old or it is difficult to keep them because of the lack of godown or space or in the case of animals, the Customs Officer may immediately auction such goods as prescribed.
(4) The Customs Office shall credit the proceeds of the auction referred to in Sub-section (3) to the deposit account.
(5) If it is held subsequently that those goods which have been auctioned pursuant to Sub-section (1), (2) or (3) are to be returned to the owner thereof, only the proceeds of such auction shall be returned to that owner. Provided that if any tax, charge or other fee or amount is chargeable on such proceeds, only the amount remaining after deducting such tax, charge, fee and amount shall be provided to the owner.
(6) If it is not appropriate to hold in the Customs Office any motor vehicle used to transport goods by way of export smuggling or import smuggling and produced before that Office because of the lack of space or being unable to protect it, the concerned Customs Officer shall get the value of such vehicle fixed by the prescribed committee and auction, or cause to be auctioned, such vehicle at that value.
(7) Notwithstanding anything contained in Sub-section (6), the owner of such motor vehicle may submit an application to clear that motor vehicle, by furnishing a cash deposit of the amount consisting of the value fixed
pursuant to sub-section
(6) as well as the amount to be set by adding the tax and charge chargeable on such value pursuant to the prevailing laws.
(8) Where an application is submitted pursuant to sub-section
(7), the Customs Officer may collect such deposit and return the motor vehicle to that owner; and if, on taking action on and disposing such application, the motor vehicle is held to be forfeited, the Customs Office may
credit the deposit so furnished into the revenue and return that motor vehicle to its owner. If it is decided that such motor vehicle is not liable to be forfeited and the owner of that vehicle is entitled to get it returned, the deposit furnished by that owner shall be refunded as prescribed.
(9) Notwithstanding anything contained elsewhere in this Section, the Customs Officer may decompose, decay or destroy, as prescribed, those goods which cannot be auctioned pursuant to this Act or which cannot be brought into use in any manner.
(2) Notwithstanding anything contained in Sub-section
(1), provisions relating to the auction of the gold, silver or bullions which have been forfeited and devolved on the Government of Nepal because of failure to clear them from the Customs Office or those goods which have been so forfeited and devolved and can be sold only after obtaining permission pursuant to the prevailing laws and other provisions pertaining thereto shall be as prescribed.
(3) If any goods forfeited pursuant to this Act are such that their value may diminish because of being perishable or old or it is difficult to keep them because of the lack of godown or space or in the case of animals, the Customs Officer may immediately auction such goods as prescribed.
(4) The Customs Office shall credit the proceeds of the auction referred to in Sub-section (3) to the deposit account.
(5) If it is held subsequently that those goods which have been auctioned pursuant to Sub-section (1), (2) or (3) are to be returned to the owner thereof, only the proceeds of such auction shall be returned to that owner. Provided that if any tax, charge or other fee or amount is chargeable on such proceeds, only the amount remaining after deducting such tax, charge, fee and amount shall be provided to the owner.
(6) If it is not appropriate to hold in the Customs Office any motor vehicle used to transport goods by way of export smuggling or import smuggling and produced before that Office because of the lack of space or being unable to protect it, the concerned Customs Officer shall get the value of such vehicle fixed by the prescribed committee and auction, or cause to be auctioned, such vehicle at that value.
(7) Notwithstanding anything contained in Sub-section (6), the owner of such motor vehicle may submit an application to clear that motor vehicle, by furnishing a cash deposit of the amount consisting of the value fixed
pursuant to sub-section
(6) as well as the amount to be set by adding the tax and charge chargeable on such value pursuant to the prevailing laws.
(8) Where an application is submitted pursuant to sub-section
(7), the Customs Officer may collect such deposit and return the motor vehicle to that owner; and if, on taking action on and disposing such application, the motor vehicle is held to be forfeited, the Customs Office may
credit the deposit so furnished into the revenue and return that motor vehicle to its owner. If it is decided that such motor vehicle is not liable to be forfeited and the owner of that vehicle is entitled to get it returned, the deposit furnished by that owner shall be refunded as prescribed.
(9) Notwithstanding anything contained elsewhere in this Section, the Customs Officer may decompose, decay or destroy, as prescribed, those goods which cannot be auctioned pursuant to this Act or which cannot be brought into use in any manner.