Sale of Merchandise: Destruction by Authorities

Except as otherwise provided, any merchandise abandoned or forfeited to the government under the preceding or any other provision of this Chapter, which is subject to internal revenue tax and which the CH. 73 CUSTOMS AND QUARANTINE AGENCY Collector shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed instead of being sold at auction. Consignees or owners of abandoned or forfeited merchandise set for destruction shall be liable and billed the full cost of destruction.