Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation
Date: 28.04.2026
Special Provisions for Perishable and Prohibited Goods u/s 110 of the Customs Act, 1962
This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email idΒ intelconsul@gmail.com . Β
The Customs Act, 1962 is the cornerstone of Indiaβs border management, regulating the import, export, and handling of goods.
Over the years, the Government has issued a series of notifications to address the unique challenges posed by certain goods, especially those that are perishable, depreciate quickly, or are valuable and require special handling.
This article explains these notifications, their evolution, and the legal framework under Sections 110 and 110A of the Customs Act, with special reference to prohibited goods.
Evolution of Notifications: Goods Subject to Special Provisions
The Central Government, under Section 110(1A) of the Customs Act, periodically specifies goods that may be disposed of or handled differently due to their nature.
| Year | Notification No. | Goods Added / Amended | Reason |
|---|---|---|---|
| 1986 | 31/86-Customs | Liquors, batteries, wrist watches, electronic goods, dangerous drugs, psychotropic substances | Perishable / Valuable |
| 1989 | 42/89-Customs | Photographic films, medicines, zip fasteners, gold/silver bullion/coin | Expanded scope |
| 1993 | 7/93-Customs | Further amendments | Continued expansion |
| 1995 | 10/95-Customs | Conveyance (vehicles) | Substitution |
| 1996 | 12/96-Customs | Currency (Indian & Foreign) | Value concerns |
| 1998 | 90/98-Customs | Ball bearings, cellular phones | Technological goods |
| 2004 | 20/2004-Customs | Software, goods not provisionally released within one month | Digital / Procedural |
| 2005 | 32/2005-Customs | Petroleum products, Red Sander | Environmental / Economic |
| 2008 | 25/2008-Customs | Sandalwood | Valuable goods |
These notifications ensure that such goods do not deteriorate or lose value while in customs custody.
Section 110 of the Customs Act, 1962: Seizure of Goods
Section 110 empowers Customs officers to seize goods suspected of being smuggled or violating customs laws.
Key Provisions
- Seizure Authority β Officers may seize goods, documents, or items liable for confiscation.
- Time Limits β Goods must be released or confiscation proceedings initiated within the prescribed period.
- Special Provisions under Section 110(1A) β Goods specified by notification may be disposed of under special rules.
- Disposal of Goods β Perishable, fast depreciating, or valuable goods may be disposed of to prevent loss.
Section 110A: Provisional Release of Seized Goods
Section 110A allows provisional release of seized goods, documents, or things subject to:
- Payment of duty, penalties, or fines
- Furnishing of security or bond
- Other conditions imposed by Customs authorities
This provision helps importers and exporters minimize business disruption during pending proceedings.
Prohibited Goods under the Customs Act
Prohibited goods are those whose import or export is banned by law.
Examples
- Dangerous drugs
- Psychotropic substances
- Certain wildlife products
- Counterfeit currency
- Goods banned for environmental or health reasons
Handling
- Strict seizure and confiscation
- Disposal as per Government procedure
- Swift and secure handling
Conclusion
The Customs Act, through Sections 110 and 110A along with various notifications, provides a robust framework for managing perishable, valuable, and prohibited goods.
It safeguards Indiaβs borders, protects public health and safety, and prevents loss of value of goods in Customs custody.
Importers, exporters, and Customs officials should remain updated on these provisions to ensure compliance and efficient handling.
Source: CBIC, Ministry of Finance, Govt. of India
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