# The Finance Act, 2019 (No. 2), Section 75: Amendment of section 110A

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/75/

## Text

Amendment of section 110A 75. In section 110A of the Customs Act,— (i) | in the marginal heading, after the words ''things seized'', the words ''or bank account provisionally attached'' shall be inserted; (ii) | after the words "documents or things seized", the words "or bank account provisionally attached" shall be inserted; (iii) | after the words ''to the owner'', the words ''or the bank account holder'' shall be inserted.

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