Customs Act, 1962 — Chapter XIII: Searches, Seizure and Arrest
110. Seizure of goods, documents and things
- If the proper officer has reason to believe that any goods are liable to confiscation, he may seize them; where seizure is not practicable, he may serve on the owner an order that he shall not deal with the goods except with the officer’s permission.
- Where goods are seized and no show cause notice is given under section 124(a) within six months (extendable by the Principal Commissioner/Commissioner for a further period up to six months, for reasons recorded), the goods shall be returned to the person from whom they were seized.
- The proper officer may seize any documents or things relevant to any proceeding under this Act.
- The person from whose custody documents are seized is entitled to copies or extracts, unless it would prejudice the proceedings.
- Any goods, documents or things seized may, if perishable/hazardous/depreciating in value, or the storage space is needed, or for other reasons, be disposed of as prescribed.
- The Central Government may specify goods for which, if seized, the owner may pay applicable duty, fine and penalty and have them released pending adjudication.
