Seizure disposal: specified perishable and hazardous goods may be promptly disposed by the proper officer after seizure. Notification empowers the proper officer to dispose of specified seized goods under the Bihar Goods and Services Tax Act where perishability, hazardous nature, depreciation, storage constraints or other relevant considerations make continued custody impracticable; it lists categories including perishable substances, raw hides, periodicals, volatile compounds, lighter fuels, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, certain timbers, taxable lower-tariff goods, and unclaimed or provisionally released goods not reclaimed 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.
Seizure disposal: specified perishable and hazardous goods may be promptly disposed by the proper officer after seizure.
Notification empowers the proper officer to dispose of specified seized goods under the Bihar Goods and Services Tax Act where perishability, hazardous nature, depreciation, storage constraints or other relevant considerations make continued custody impracticable; it lists categories including perishable substances, raw hides, periodicals, volatile compounds, lighter fuels, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, certain timbers, taxable lower-tariff goods, and unclaimed or provisionally released goods not reclaimed within one month of bond execution.
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