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Section75
The Finance Act, 2019 (No. 2)

Amendment of section 110A

In force As on 11 Oct 2026

Ministry Finance

Section 75 of the Finance Act, 2019 (No. 2) deals with amendment of section 110A. 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;

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.
Section 75, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Customs Act s. 110A Provisional release of goods, documents and things seized pending adjudication

Questions about Section 75

What does Section 75 of the Finance Act, 2019 (No. 2) deal with?

Section 75 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 110A". 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;

How do I find court cases under Section 75 of the Finance Act, 2019 (No. 2)?

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: Finance Act, 2019 (No. 2) 75, section 75 Finance Act, 2019 (No. 2), section 75 of the Finance Act, 2019 (No. 2). 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 75 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Customs Act 110A (Provisional release of goods, documents and things seized pending adjudication), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.