Section 119(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(2)When anything is seized an order for its release is subsequently passed and owner does not, within a period of one month, appear to claim such thing and tender the duties, penalties and charge (if any) due in respect thereof, it may be sold by public auction; and such duties, penalties and charges will be defrayed from the proceeds of the sale.
