Amendment of section 110A.
74. 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.
Notes on Clauses:
Clause 74 of the Bill seeks to amend section 110A of the Customs Act so as to empower an adjudicating authority to release bank account provisionally attached under section 110 to the bank account holder on fulfilment of certain conditions.
