Unclaimed, Uncleared & Pilfered Goods
A focused study of Sections 13, 23(2), and 48 of the Customs Act 1962 and Chapter 21 of the Indian Customs Manual 2025 — covering duty liability on pilfered goods, the treatment of uncleared and unclaimed cargo, the auction procedure, and custodian responsibilities — a precise, regularly tested area in the CBLE.