¹[82. ²[(1)] If any goods are not entered and cleared for home consumption or warehoused or transhipped within ³[thirty] days of the date of unloading thereof at a customs-port or a land customs station ⁴[or customs-inland container depot], or within ⁵[twenty one] days of the date of unloading thereof at a customs airport or within such extended period as the appropriate officer may allow, such goods may, after due notice given to the owner, if his address could be ascertained, or published in the newspaper, if his address could not be ascertained, be sold under the orders of the appropriate officer: Provided that-(a) animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold at any time;(b) arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Government, direct: Provided further that nothing in this section shall authorise removal for home consumption of any dutiable goods without payment of customs-duties thereon.] ⁶[(2) Where any goods are sold under sub-section (1) pending adjudication, appeal, revision or decision of a Court, the proceeds of such sale shall be deposited into the Government treasury; and, if on such adjudication or in such appeal or revision it is found or if the Court finds that the goods so sold are not liable to confiscation, the proceeds of the sale shall, after necessary deduction of duties, taxes or dues as provided in section 201, be refunded to the owner.]