Seizure where dues not paid

Any goods in respect of which there shall be any neglect or refusal to pay the dues appointed to be paid by these Regulations may be seized and detained at the expense and risk of the owner, consignee or importer as the case may be and after the expiration of fourteen days from the date of seizure may be sold by public auction and there shall be paid out of the proceeds of sale all customs and wharfage dues and any other expenses incurred in respect of such goods.