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Specified goods goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in the prescribed manner - Section 110(1A) of Customs Act - 31/86 - Customs -Tariff
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Specified goods disposal: classes of seized items may be promptly disposed due to perishability, hazard, depreciation, or storage constraints. Specification under section 110(1A) of the Customs Act identifies classes of seized goods that may be promptly disposed of by the proper officer when their perishable or hazardous nature, depreciation over time, storage constraints, or high value justify accelerated disposal, and lists the specific categories in the Schedule, including electronics, precious metals and stones, drugs, currency, conveyances, batteries, software, petroleum products, woods like red sander and sandalwood, fireworks, ammunition, explosives and goods not collected after provisional release.
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.
Specified goods disposal: classes of seized items may be promptly disposed due to perishability, hazard, depreciation, or storage constraints.
Specification under section 110(1A) of the Customs Act identifies classes of seized goods that may be promptly disposed of by the proper officer when their perishable or hazardous nature, depreciation over time, storage constraints, or high value justify accelerated disposal, and lists the specific categories in the Schedule, including electronics, precious metals and stones, drugs, currency, conveyances, batteries, software, petroleum products, woods like red sander and sandalwood, fireworks, ammunition, explosives and goods not collected after provisional release.
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