Laws and Bare Acts of India at

MyNation Foundation Online Law Library

Section 110 – Customs Act, 1962

The Customs Act, 1962





(1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods :


Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.


1(1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.


(1B) Where any goods, being goods specified under sub-section (1A), have been seized by a proper officer under sub-section (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceedings under this Act and shall make an application to a Magistrate for the purpose of –


(a) certifying the correctness of the inventory so prepared; or


(b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or


(c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn.


(1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.


(2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized :


Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the 2Commissioner of Customs for a period not exceeding six months.


(3) The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act.


(4) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts there from in the presence of an officer of customs.




During the pending of litigation, orders of stay have been passed from time to time and the matters have remained pending for no fault on the part of the concerned department, the entire period for which the cases have remained pending shall be excluded under section 110 of the Customs Act; Poolpandi v. Superintendent, Central Excise, AIR 1992 SC 1795.



1. Ins. by Act 80 of 1985, sec. 8 (w.e.f. 27-12-1985).


2.  Subs. by Act 22 of 1995, sec. 50, for “Collector  of Customs”  (w.e.f. 26-5-1995).


Previous | Next


Laws – Customs Act, 1962


Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2022 Laws and Bare Acts of India at

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation