Provisional release of goods, documents and things seized pending adjudication
Section 110A of the Customs Act, 1962 deals with provisional release of goods, documents and things seized pending adjudication. Any goods, documents or things seized [or bank account provisionally attached] under section 110, may, pending the order of the [adjudicating authority], be released to the owner [or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the [adjud The Act came into force on 01 Feb 1963.
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.]
Section 110A, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… A large consignment of these betel nuts were seized by the Customs on 29th October, 2017. After seizure and more particularly on 14th November, 2017, 4th January, 2018 and 15th January, 2018 by representations, the respondent sought provisional release of the seized goods under Section 110A of the Customs Act, 1962. They were not released by the appellant. On 27th April, 2018, a show cause notice was issued by the appellant under Section 124 of the said Act alleging illegal importation, and asking the respondent to show cause why her consignment should not be confiscated and penalty imposed on her. On …
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… We do not want to advert to the various contentions raised by the parties on merits. As orders on the application of the writ petitioner/1 st respondent herein dated 20.08.2022 seeking provisional release of seized assets under Section 110A of the Customs Act, 1962 had come to be passed without hearing the writ petitioner/1 st respondent herein, the learned Single Judge had imposed cost of Rs.10,000/- on the appellant and thereafter, the matter has been adjourned to enable the appellant to pass orders after hearing the writ petitioner. 3. The …
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… Commissioner of Customs(I) to pass a fresh order. 2. The Revenue urges only the following question of law for our consideration: "Whether the Tribunal has jurisdiction to entertain an Appeal against a letter allowing provisional release of Vessel "Sagar Fortune" under Section 110A of the Customs Act, 1962"? From the impugned order dated 31st October 2017 of the Tribunal, it appears, that , the Revenue had not urged the issue raised hereinabove before the Tribunal. However, as the question raised is one of jurisdiction on undisputed/admitted facts, going to the root of the dispute, and if …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 110A
What does Section 110A of the Customs Act deal with?
Section 110A of the Customs Act is headed "Provisional release of goods, documents and things seized pending adjudication". [110A. Provisional release of goods, documents and things seized [or bank account provisionally attached pending adjudication.--Any goods, documents or things seized [or bank account provisionally attached] under section 110, may, pending the order of the [adjudicating authority], be released to the
How do I find court cases under Section 110A of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 110A, section 110A Customs Act 1962, section 110A of the Customs Act. People searching for it also type customs act section 110aa. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 110A of the Customs Act, and has it changed?
Its own text turns on section 110 (Seizure of goods, documents and things), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently : Provisional release of export - goods detained for investigation.- Circular No.1/2011-Customs, dated 4.1.2011 (2011).
When did Section 110A of the Customs Act come into force?
Section 110A of the Customs Act, cited as Customs Act 1962 110A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.