Section 225
SEC. 225. By abandonment of merchandise is meant the renunciation by the consignee of his property. In the case of abandoned goods, no part of the proceeds of the sale shall be returned to the owner of the merchandise. The abandonment is expressed when it is made by the interested party in writing, directed to the collector of customs. The abandonment is implied when it so appears from the actions of the interested party which leave no room for doubt, as in the following cases: 1. When on the presentation of the manifest by the captain the identity of the party designated by him as consignee can not be ascertained, or he has died without having left anyone to take his place, or refuses to accept the consigneeship of the goods, and neither the consul of the nation of the shipper nor the merchant named will admit the consignment. 2. When the periods allowed by these regulations for storage or for entry for bonded warehouse have expired, and the notices required by the regulations have been given to the consignee and the latter fails to appear. 3. When, after the consignee has made his entry and the same has been accepted by the collector, he or his properly authorized representative fails to appear within ninety days to claim the goods and pay the corresponding duties thereon. 4. When passengers bringing concealed merchandise do not pay the penalties imposed upon them according to the provisions of section three hundred and nine of this Act within three days after the final decision of the collector of customs is made known to them. 5. In any other case, not herein provided for, in which the intention of the owner may be as clearly inferred as in the four preceding paragraphs. Whenever the interested party appears within the periods prescribed in this section, there shall be no occasion for the declaration of abandonment, but he shall be required to pay the corresponding duties, storage charges, and all other expenses which have been incurred by the merchandise. The explicit statement of abandonment may be made at any time from the moment of the presentation of the entry until immediately before making payment of the duties, and the interested party is thereupon relieved from the payment of the same.