Section 110A - Provisional release of goods, documents and things seized 2[or bank account provisionally attached] pending adjudication - Customs Act, 1962

SECTION 110A. Provisional release of goods, documents and things seized 2 [or bank account provisionally attached ] pending adjudication. Any goods, documents or things seized 3 [ or bank account provisionally attached ] under section 110, may, pending the order of the 1 [adjudicating authority], be released to the owner 4 [ 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] may require. ************** Notes: 1. For the words adjudicating officer and Commissioner of Customs , the words adjudicating authority substituted vide Finance Act, 2011, w.e.f. 8-4-2011 2. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 3. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 4. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019