Customs Act Section 110: Seizure Protocols for Goods and Documents, Inventory Certification, and Return Timeline Explained

Section 110 of the Customs Act, 1962, outlines the procedures for the seizure of goods, documents, and items believed to be liable for confiscation. It allows a customs officer to seize such goods, with provisions for their custody if removal is impractical. The Central Government can specify certain goods to be disposed of promptly post-seizure. An inventory must be prepared, and a Magistrate or Commissioner (Appeals) must certify it, especially for certain goods like gold. If no notice is given within six months, the goods must be returned unless an extension is granted. Officers can also seize documents and provisionally attach bank accounts to protect revenue or prevent smuggling.

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