Section 110A of The Customs Act,1962 View Chapter 13

Provisional release of goods, documents and things seized pending adjudication.


   1[110A.  Provisional release of goods, documents and things seized 2[or bank account provisionally attached pending adjudication.--Any goods, documents or things seized 2[or bank account provisionally attached] under section 110, may, pending the order of the 3[adjudicating authority], 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 4[adjudicating authority] may require.]

1Ins. by Act 29 of 2006, s. 26 (w.e.f. 13-7-2006).

2Ins. by Act 23 of 2019, s. 75 (w.e.f. 1-8-2019).

3Subs. by Act 8 of 2011, s. 47, for "adjudicating officer" (w.e.f. 8-4-2011).

4Subs. by s. 47, ibid., for "Commissioner of Customs" (w.e.f. 8-4-2011).