THE CUSTOMS ACT, 1962 · SEARCHES, SEIZURE AND ARREST
Section 110A — Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication
Any goods, documents or things seized 3[or bank account provisionally attached] under section 110, may, pending the order of the 4[adjudicating authority], be released to the owner 3[or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the 5[adjudicating authority] may require.]