Section 214
SEC. 214. The owner of any imported merchandise may, within ten days after entry, abandon to the Government of the Philippine Islands all or any portion of the goods, wares, and merchandise included in may invoice, and be relieved from the payment of duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to ten per centum or over of the total value or quantity of the invoice; and the property so abandoned shall be sold at public auction or otherwise disposed of for the account and credit of the Government of the Philippine Islands, under such regulations as the Insular Collector shall prescribe. All merchandise so abandoned by the importer thereof shall be delivered by the importer at such place within the port of arrival as the collector of customs may direct; and on the failure of the importer to comply with the directions of the collector in this respect, the abandoned merchandise shall be disposed of by the collector at the expense of said importer.