(a) permit the owner of warehoused goods to abandon the goods to the customs;

(b) permit the owner of warehoused goods which in, the opinion of the proper officer, are worthless or have become damaged, or are surplus, by reason of any operations in connexion therewith carried out under section 40, to destroy the goods,

and in either case the duty on the goods shall be remitted.

(2) Where under subsection (1) warehoused goods are -

(a) abandoned to the customs, then the goods shall be disposed of in the manner provided in section 34:

Provided that, where the goods are destroyed or disposed of in some manner other than sale, the destruction or disposal shall be at the expense of the owner;

(b) permitted to be destroyed, and the goods were warehoused in a Government warehouse, then the owner of the goods shall nevertheless be liable to pay to the proper officer the rent and other charges due on the goods.