46. In section 110A of the Customs Act, for the words ‘‘adjudicating officer’’ and “Commissioner of Customs”, the words “adjudicating authority” shall be substituted.
Notes on Clauses:
Clause 46 of the Bill seeks to amend section 110A of the Customs Act relating to provisional release of goods, documents and things seized pending adjudication so as to empower the adjudicating authority to allow release of seized goods instead of the Commissioner of Customs, as at present.
