September 12, 2026

Section 110A. Provisional Release of Goods, Documents and Things Seized Pending Adjudication – Customs Act, 1962

Customs Act, 1962 — Chapter XIII: Searches, Seizure and Arrest

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

Any goods, documents or things seized under section 110 may, pending the order of the adjudicating authority, be released to the owner on his executing a bond in the prescribed form and furnishing such security, or on payment of any duty and other charges, as the adjudicating authority may require.