Seizure disposals under Section 67: specified perishable, hazardous and rapidly depreciating goods may be promptly disposed. Notification under Section 67 of the Odisha GST Act authorises the proper officer to dispose of seized goods whose perishable or hazardous nature, rapid depreciation, storage constraints or other relevant considerations render continued retention impracticable. The Schedule lists specific categories for disposal, including salts, raw hides and skins, newspapers, menthol/camphor/saffron, pen refills, lighter fuel and non-refillable lighters, batteries, petroleum products, dangerous drugs and psychotropic substances, bulk drugs and pharmaceuticals, fireworks, red sander, sandalwood, taxable primary commodity goods, unclaimed rapidly depreciating goods, and goods not provisionally released within one month of bond execution.