Maritime Act Article 141

The damaged cargo could only be sold with the consent of the insurer unless there is subject to a force majeure or done by the shipmaster acting in accordance with the relevant laws and regulations. The measure of damages shall be the difference between the net proceeds of the sale and the insured value, after deducting any arising expenses that could have been saved by the sale.
中文原文 海商法第141條
受損害貨物之變賣,除由於不可抗力或船長依法處理者外,應得保險人之同意。
並以變賣淨額與保險價額之差額為損害額。
但因變賣後所減省之一切費用,應扣除之。

English translation for reference only; the Chinese text prevails. Not legal advice.