Customs Act 1962

Searches, seizure and arrest

Section 110A. Provisional release of goods, documents and things seized ²[or bank account provisionally attached] pending adjudication (Relevant Updates)

Any goods , documents or things seized ²[or bank account provisionally attached]  under section 110, may, pending the order of the ¹[Adjudicating authority ] ^[helldodold[adjudicating officer]^helldod], be released to the owner ²[or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the ¹[adjudicating authority] ^[helldodold[Commissioner of Customs]^helldod] may require.

1. Substituted Vide Section 47 of the Finance Act 2011

2. Inserted Vide Section 75 of the Finance Act 2019