Disposal of seized perishable and hazardous goods permitted after seizure to prevent depreciation or hazards. Notification authorises the proper officer to dispose of specified classes of goods seized under the Himachal Pradesh GST Act as soon as may be after seizure, where perishable or hazardous nature, depreciation in value, storage constraints or similar considerations justify prompt disposal. The Schedule lists categories including hygroscopic salts, raw hides, newspapers, menthol and camphor, lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, certain woods, early chapters of the Customs Tariff goods, rapidly obsolescent unclaimed goods, and goods not provisionally released within the prescribed period after 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 perishable and hazardous goods permitted after seizure to prevent depreciation or hazards.
Notification authorises the proper officer to dispose of specified classes of goods seized under the Himachal Pradesh GST Act as soon as may be after seizure, where perishable or hazardous nature, depreciation in value, storage constraints or similar considerations justify prompt disposal. The Schedule lists categories including hygroscopic salts, raw hides, newspapers, menthol and camphor, lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, certain woods, early chapters of the Customs Tariff goods, rapidly obsolescent unclaimed goods, and goods not provisionally released within the prescribed period after bond execution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
