Sale of goods on refusal of duty

(1) If the importer of such goods refuses or neglects to pay the duties imposed thereon, together with the charges which have been occasioned by such examination, the Comptroller 25 shall, where the goods are not in the custody of the Port Authority take and secure the said goods with the packages thereof and cause it to be publicly sold by auction or where the goods are in the custody of the Port Authority require that the goods be publicly sold by auction by the Port Authority within the space of twenty days at the most after such refusal or neglect, and at such time and place as the Comptroller shall by four or more days’ public notice appoint for that purpose. (2) The goods shall be sold to the best bidder or at the best price, and the money arising from the sale thereof shall be applied in the first place in payment to the importer of the amount in respect of which he was willing to pay duty upon such goods, and in the next place in payment of the said duties, together with the charges occasioned by the sale and examination, and the surplus, if any, shall be carried to account as duties of customs. goods.