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        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.

        <h1>Specification of perishable and hazardous goods for expedited customs seizure to prevent loss, deterioration, or misuse of high risk items.</h1> The Central Government specifies categories of goods subject to seizure under the Customs Act when perishability, depreciation, storage constraints or high value warrant special control. The Schedule lists liquors; photographic films; patent or proprietary medicines; batteries; watches; zip fasteners; electronic goods and components; gold and silver; dangerous drugs; conveyances; man-made yarn and fabric; bulk drugs and chemicals; currency; diamonds and precious stones; ball bearings; cellular phones; software; petroleum products; red sander; sandalwood; and goods with unclaimed provisional release within one month.

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        ActsIncome Tax
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