Goods which may be disposed off by the proper officer after its seizure under the Tripura State Goods and Services Tax Act, 2017 - F.1-11(91)-TAX/GST/2018 - Tripura SGST
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Disposal of seized goods: specified perishable, hazardous and rapidly depreciating items may be summarily disposed after seizure. Notification under section 67(8) of the Tripura SGST Act authorises the proper officer to dispose of specified seized goods promptly, considering perishability, hazardous nature, depreciation, storage constraints or other relevant factors. The Schedule lists categories warranting such disposal, including hygroscopic substances, raw hides, newspapers, volatile substances, refills, lighter fuel, batteries, petroleum products, controlled drugs and chemicals, pharmaceuticals, fireworks, restricted timber species, taxable early chapter goods, rapidly depreciating unclaimed items, and goods not taken after provisional release.
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: specified perishable, hazardous and rapidly depreciating items may be summarily disposed after seizure.
Notification under section 67(8) of the Tripura SGST Act authorises the proper officer to dispose of specified seized goods promptly, considering perishability, hazardous nature, depreciation, storage constraints or other relevant factors. The Schedule lists categories warranting such disposal, including hygroscopic substances, raw hides, newspapers, volatile substances, refills, lighter fuel, batteries, petroleum products, controlled drugs and chemicals, pharmaceuticals, fireworks, restricted timber species, taxable early chapter goods, rapidly depreciating unclaimed items, and goods not taken after provisional release.
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