110AProvisional 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.]
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1. Ins. by Act 29 of 2006, s. 26 (w.e.f. 13-7-2006).
2. Ins. by Act 23 of 2019, s. 75 (w.e.f. 1-8-2019).
3. Subs. by Act 8 of 2011, s. 47, for "adjudicating officer" (w.e.f. 8-4-2011).
4. Subs. by s. 47, ibid., for "Commissioner of Customs" (w.e.f. 8-4-2011).
- 100 Power to search suspected persons entering or leaving India, etc
- 101 Power to search suspected persons in certain other cases
- 102 Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
- 104 Power to arrest
- 105 Power to search premises
- 106 Power to stop and search conveyances
- 106A Power to inspect
- 107 Power to examine persons
- 108 Power to summon persons to give evidence and produce documents
- 108A Obligation to furnish informatio
- 108B Penalty for failure to furnish information return
- 109 Power to require production of order permitting clearance of goods imported by land
- 109A Power to undertake controlled delivery
- 110 Seizure of goods, documents and things
- 110A Provisional release of goods, documents and things seized pending adjudication