Seizure of goods – disposal of perishable or hazardous goods – sandalwood added to list
As per Section 110 ( 1A ) of the Customs Act, hazardous and perishable goods seized by the Customs may be disposed of immediately after seizure. By Notification No. 31/86-Customs, dated 5 th February, 1986 , the Government had specified the following items under this category.
1. Liquors;
1A . Photographic Films;
1B . Patent or Proprietary medicine; i.e., any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in, human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia or Formulary.
2. Primary cells and primary batteries including re-chargeable batteries ;
3. Wrist watches including electronic wrist watches, watch movements, parts or components thereof ;
3A . Zip fasteners;
4. All electronic goods including television sets, Video Cassette Recorders, Tape recorders, calculators, computers, components and spares thereof including diodes, transistors, integrated circuits, etc. ;
4A .Gold in all forms including bullion, ingot, coin, ornament, crude jewellery.
4B . Silver in all forms including bullion, ingot, coin, ornament, crude jewellery.
5. Dangerous drugs and psychotropic substances.
6. Conveyance.
7. Man-made yarn and fabric; and
8. Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
9. Currency, Indian & Foreign.
10. Diamonds, precious and semi-precious stones.
11. Ball Bearings;
12. Cellular Phones.
13. Software;
14. Any good seized by the proper officer under section 110 of the Customs Act, 1962 (52 of 1962) for which order for provisional release has been passed but provisional release has not been taken by the concerned person within a period of one month from the date of the communication of such order.
15. Petroleum products falling under Chapter -27 of the Customs Tariff Act, 1975 (51 of 1975);
16. Red Sander.
Now item No. 17. Sandalwood is added to the list.
Notification No. Dated 7th March 2008.