Taxation Laws (Amendment) Act,2006
Section 26. Insertion of new Section 110-A
After Section 110 of the Customs Act, the following section shall be inserted, namely:-
“110-A. 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 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.”.
