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.




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)]


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.


Extract of Section 110 (1A) of Customs Act, 1962

110. Seizure of goods, documents and things.—

(1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.
1[(1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the Official Gazette, specify the 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 such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.

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