on (1) are not so rewarehoused, then they shall be sold by public auction and the proceeds of sale thereof disposed of in the manner prescribed in section 43. 40. (1) The Comptroller may, subject to such conditions as he may see fit to impose ??? (a) permit the owner of warehoused goods to abandon the goods to the Customs; (b) permit the owner to destroy the goods if, in the opinion of the proper