# The Finance Act, 2018, Section 92: Amendment of section 110

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/92/

## Text

Amendment of section 110 92. In the Customs Act, in section 110, in sub-section (2), for the proviso, the following provisos shall be substituted, namely:— "Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified: Provided further that where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply.".

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