Section 181
SEC. 181. Any goods, wares, or merchandise not duly entered within ninety days after importation shall be sold at auction by order of the collector of customs, on approval of the Insular Collector, after five days public notice, conspicuously posted at the port: Provided, That the period of ninety days may be extended by the Insular Collector, not exceeding a period of six months from the date of importation, when good and sufficient reasons therefor are presented to him, if, in his judgment, the interests of the Government will permit such extension. The proceeds of such sale shall be kept for ten days subject to the demand of the importer, after deduction of the proper duties on the goods and all expenses of storage and sale, if not claimed after the expiration of the sale, less the proper duties and expenses, shall be paid into the Insular Treasury: And it is further provided, That the customs authorities may destroy any unclaimed leaf tobacco at the expiration of the period allowed for entry: Provided, That the collector of customs shall be satisfied that the duty accruing upon said tobacco would not be realized by the sale thereof.