(1) Goods maybe auctioned under the direction of the Commissioner-General.

(2) The price at which goods are sold at an auction sale includes the customs duty.

(3) The value of duty for the goods auctioned is not less than the value estimated by the proper officer

(4) The Auction Sales Act, 1989 (PNDCL 230) does not apply to sales under this Act where the sale is conducted by a proper officer.