The Compulsory Enforcement Act Article 134

Where the value of the seized movable property is likely to depreciate or the costs of custody is excessive, the enforcement court may, upon the creditor's or the debtor's petition or on its own authority, determine a date for the auction and lodge the proceeds derived therefrom.
中文原文 強制執行法第134條
假扣押之動產,如有價格減少之虞或保管需費過多時,執行法院得因債權人或債務人之聲請或依職權,定期拍賣,提存其賣得金。

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