Section 69

Goods of a perishable nature deposited in an excise warehouse shall be cleared forthwith, and if not so cleared a senior officer of excise may sell such goods.

Goods of an inflammable nature deposited in an excise warehouse shall be cleared within 14 days of the date of deposit.

Goods not of a perishable or inflammable nature deposited in an excise warehouse shall be cleared within 2 months of the date of deposit:

Provided that a senior officer of excise may permit any goods to remain deposited for such further periods of not less than one month at a time and not exceeding 6 months in the aggregate as he may think fit.

If any goods are not cleared within the time specified in subsection (2) or (3) or if any warehouse rent in respect of any goods is not duly paid in the manner provided by section 67, a senior officer of excise may, after giving not less than 14 days notice in writing to the owner, if the name and address of such owner are known to him, or after due notice in the Gazette, if the name and address of such owner are not known to him, sell such goods by auction.

The proceeds of the sale of any such goods shall be applied to the payment of any excise duties, warehouse rent, port dues and rates and other charges which may be due in respect of such goods or of any other goods deposited by the owner of such goods, and the surplus, if any, shall be paid to the owner of such goods, and if the owner cannot be found within 2 months of the sale, such surplus shall be paid to the general revenue of

Brunei Darussalam.

If at the sale of any goods no sufficient bid is forthcoming, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Controller may direct.

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BLUV as of 8th August 2018

Every auction sale under this section shall be conducted by or in the presence of a senior officer of excise.

Removal of dutiable goods from warehouse.