Section 158.44 - Disposition of abandoned merchandise(a)General conditions. The disposition of merchandise abandoned to the Government pursuant to § 158.42 or § 158.43 , and not retained for official use, shall be governed by the regulations of the General Services Administration applicable to the United States Customs Service.(b)Sale of merchandise. If the merchandise is cleared for sale, it shall be sold in accordance with the applicable provisions of part 127 of this chapter, unless it is worthless or it appears probable that the expenses of sale will exceed the proceeds. If the merchandise is sold, no part of the proceeds shall be returned to the importer.(c)Disposition of worthless merchandise. If the merchandise or any part thereof is worthless or it appears probable that the expenses of its sale will exceed the proceeds, it shall be destroyed or otherwise disposed of as the port director shall specify. The port director shall insure that such merchandise is destroyed or removed from the control of the importer to avoid the possibility of any part of the same merchandise being made the subject of another application.T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 77-12, 41 FR 56629, Dec. 29, 1976 Secs. 506(1), 563(b), 46 Stat. 732, as amended, 746, as amended; 19 U.S.C. 1506(1) , 1563(b) R. S. 251, as amended, sec. 624, 46 Stat. 759 (19 U.S.C. 66 , 1624 )