Notification No. 143/2015- Customs (N.T.) -CBEC Notifies ‘Fireworks’ under Section 110 (1A) of Customs Act, 1962. Now Fireworks may be after its seizure under section 110(1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure specified in Section 110.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 143/2015- Customs (N.T.)
New Delhi, the 15th December, 2015
G.S.R.
.(E). – In exercise of the powers conferred by sub-section (1A) of section 110 of the Customs Act, 1962 (52 of 1962), the Central Government, having regard to the hazardous nature of the goods and constraint of storage space hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 31/86 Customs, dated the 5th February,1986, published in the Gazette of India, vide number G.S.R. 87( E), dated the 5th February, 1986, namely:-
In the Schedule annexed to the said notification, after item number 17 and the entry relating thereto, the following item number and entry shall be inserted namely:-
18. Fireworks.
[F.No.394/150/2014-CUS (AS)]
(A.C. MALLICK)
Under Secretary to the Govt. of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 87 (E), dated the 5th February, 1986 and subsequently amended vide:-
1. G.S.R. 659 (E) dated the 30th June, 1989;
2. G.S.R. 31 (E) dated the 25th January, 1993;
3. G.S.R. 99 (E) dated the 1st March, 1995;
4. G.S.R. 120 (E) dated the 11th March, 1996;
5. G.S.R. 720 (E) dated the 22nd December, 1997;
6. G.S.R. 671 (E) dated the 12th November, 1998;
7. G.S.R. 117 (E) dated the 16th February, 2004;
8. G.S.R. 226 (E) dated the 11th April, 2005; and
9. G.S.R. 170 (E) dated the 7th March, 2008.
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Extract of Section 110 (1A) of Customs Act, 1962
110. Seizure of goods, documents and things.—
