RULE 161. Procedure on failure to pay duty

-(1) If any owner fails to pay any sum demanded under rule 160,4 [the proper officer shall forthwith cause the goods (if any) in the warehouse or, as the case may be, such portion thereof, on account of which the amount is due, to be detained with a view to the recovery of the demand, and if the demand be not discharged within ten days from the date of such detention due notice thereof being given to the owner (if his address be known) the goods so detained may be sold by public auction duly advertised in the Official Gazette, or in such other manner as the Central Board of Excise and Customs may in any particular case direct.

(2) The sum demanded under rule 160 and the expenses (if any) incurred on account of the public auction of the goods shall be defrayed from the proceeds of the sale and the surplus proceeds (if any) shall be paid to the owner of the goods:

Provided that application for the same shall be made within one year from the sale, or that sufficient cause be shown for not making the application within that period.