Section 26 - Insertion of new section 110A-Provisional release of goods, documents and things seized pending adjudication. - Taxation Laws (Amendment) Act, 2006

Insertion of new section 110A. 26. After section 110 of the Customs Act, the following section shall be inserted, namely:- Provisional release of goods, documents and things seized pending adjudication. 110A. Any goods, documents or things seized under 110, may, pending the order of the adjudicating officer, be released to the owner on taking a bond from him in the proper form with such security and conditions as the Commissioner of Customs may require. .