Notified to specify goods which may be disposed off by the proper officer after its seizure under section 67(8) of DGST Act,2017 - 27/2018–State Tax - Delhi SGST
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Seizure disposal of specified goods: notification permits prompt disposal of perishable, hazardous or rapidly depreciating seized items. Notification under subsection (8) of section 67 authorises disposal by the proper officer of seized goods listed in the Schedule where perishable or hazardous nature, depreciation, storage constraints or other relevant considerations justify prompt disposal; the Schedule specifies categories including perishable, hazardous, pharmaceutical and rapidly depreciating or unclaimed goods, and disposal also applies where provisional release under subsection (6) was not taken 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 of specified goods: notification permits prompt disposal of perishable, hazardous or rapidly depreciating seized items.
Notification under subsection (8) of section 67 authorises disposal by the proper officer of seized goods listed in the Schedule where perishable or hazardous nature, depreciation, storage constraints or other relevant considerations justify prompt disposal; the Schedule specifies categories including perishable, hazardous, pharmaceutical and rapidly depreciating or unclaimed goods, and disposal also applies where provisional release under subsection (6) was not taken within one month of bond execution.
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