(2)After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 51, for " Collector of Customs" (w.e.f. 26.5.1995).] may direct.
