Disposal of seized goods: notification lists categories eligible for expedited disposal due to perishability, hazard or depreciation. Notification authorises the proper officer to dispose of goods seized under section 67 of the Central Goods and Services Tax Act when disposal is justified by perishability, hazardous character, rapid depreciation, storage constraints or other relevant considerations. The Schedule enumerates categories requiring prompt disposal, including hygroscopic substances, raw hides and skins, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, timber species, taxable goods in Chapters 1-24 of the Customs Tariff, unclaimed rapidly depreciating goods, and goods provisionally released but not claimed within one month of bond execution.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disposal of seized goods: notification lists categories eligible for expedited disposal due to perishability, hazard or depreciation.
Notification authorises the proper officer to dispose of goods seized under section 67 of the Central Goods and Services Tax Act when disposal is justified by perishability, hazardous character, rapid depreciation, storage constraints or other relevant considerations. The Schedule enumerates categories requiring prompt disposal, including hygroscopic substances, raw hides and skins, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, timber species, taxable goods in Chapters 1-24 of the Customs Tariff, unclaimed rapidly depreciating goods, and goods provisionally released but not claimed within one month of bond execution.
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