Seizure disposal of specified perishable and hazardous goods permitted under GST following seizure and non release. Notification authorises disposal after seizure of specified goods where proper officers consider perishability, hazardous nature, rapid depreciation, storage constraints or similar factors. The Schedule enumerates listed goods-such as hygroscopic substances, raw hides and skins, periodicals, menthol and camphor, pen refills, non refillable lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and certain pharmaceuticals, fireworks, red sander and sandalwood, and taxable goods prone to rapid depreciation-and includes unclaimed/abandoned goods and goods eligible for provisional release not claimed within the bond period.