Proper Officer to Dispose-off Specified Perishable Seized Goods: CBIC

Proper Officer to Dispose-off Specified Perishable Goods after seizure thereof: CBIC

CBIC has notified certain specified items of seized goods which can be disposed-off by the proper officer after seizure thereof due to perishable/ hazardous nature, storage constraints, etc. considerations, as under:

Proper Officer to Dispose-off Specified Seized Perishable Goods: CBIC Notification 27/2018 Central Tax dt. 13 June 2018

G.S.R….(E).- In exercise of the powers conferred by sub-section (8) of section 67 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods.


(1) Salt and hygroscopic substances;

(2) Raw (wet and salted) hides and skins;

(3) Newspapers and periodicals;

(4) Menthol, Camphor, Saffron;

(5) Re-fills for ball-point pens;

(6) Lighter fuel, including lighters with gas, not having arrangement for refilling;

(7) Cells, batteries and rechargeable batteries;

(8) Petroleum Products;

(9) Dangerous drugs and psychotropic substances;

(10) Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(12) Fireworks;

(13) Red Sander;

(14) Sandalwood;

(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.;

(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release.

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