CBIC prescribes the procedure for expeditious disposal of un-claimed/un-cleared cargo under section 48 of Customs Act 1962, lying with the custodians; Explains that said procedure shall apply to cargo, unloaded at Customs Station after being brought from outside India on or after April 1, 2018 in respect of which (i) auction process has not started yet; or (ii) list of cargo proposed for auction has been sent to Customs by the custodian but Customs has not yet provided the necessary information

Circular No. 49/2018-Customs dated December 03, 2018
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