Customs Modernization and Tariff Act
Section 1139. Goods Subject to Disposition. - Goods in customs custody that are in the following conditions and status shall be subject to disposition:
(a) Abandoned goods;
(b) Goods entered under warehousing entry but not withdrawn, or those whose duties and taxes have not been paid within the period prescribed under Section 811 of this Act;
(c) Forfeited goods, other than prohibited, restricted and regulated goods; after liability have been established by the proper administrative or judicial proceedings in conformity with the provisions of this Act; and
(d) Goods subject to a valid lien for customs duties, taxes and other charges collectible by the Bureau, after the expiration of the period allowed for payment thereof.