Repealed or not in force · As amended up to 2026-08
7. In section 75 of the principal Act, in sub-section (I), after the words "proper officer", the words "or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer" shall be inserted and shall be deemed to have been inserted with effect from the 13th day of May, 1983.
Amendment of section 110.
"(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 (I), 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.
OF 1985] 451
(a) certifying the correctness of the inventory so prepared; or
(b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or
(c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn.
(1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.".
Source: India Code