Section 110AProvisional release of goods, documents and things seized pending adjudication

Section 110A: Provisional release of goods, documents and things seized pending adjudication

110A. Provisional release of goods, documents and things seized pending adjudication

110A. Provisional release of goods, documents and things seized [or bank account provisionally attached pending adjudication.—Any goods, documents or things seized [or bank account provisionally attached] under section 110, may, pending the order of the [adjudicating authority], be released to the owner [or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the [adjudicating authority] may require.]

Amendment notes (4)
  1. Ins w.e.f. 13-7-2006 . Ins. by Act 29 of 2006, s. 26 (w.e.f. 13-7-2006).
  2. Ins w.e.f. 1-8-2019 . Ins. by Act 23 of 2019, s. 75 (w.e.f. 1-8-2019).
  3. Subs w.e.f. 8-4-2011 . Subs. by Act 8 of 2011, s. 47, for "adjudicating officer" (w.e.f. 8-4-2011).
  4. Subs w.e.f. 8-4-2011 . Subs. by s. 47, ibid., for "Commissioner of Customs" (w.e.f. 8-4-2011).