Sale of goods and chattels detrained

(1) The Excise Officer, after keeping any goods and chattels so distrained for ten days, unless sooner redeemed, shall sell them at public auction after due notice, or a sufficient portion thereof to satisfy the unpaid duties and the expense of the distress and sale, and shall restore the surplus, if any, to the party on whom or on whose estate the distress has been made. distrained. (2) It shall not be necessary for any person authorised to sell at public auction any goods seized, to be licensed as an auctioneer.