Sections 110 and 110A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The rest of section 110 deals with what can be seized besides goods, and with a power added in 2019 to attach a bank account provisionally. Section 110A then allows seized goods, documents or things, and an attached bank account, to be released pending adjudication on a bond. This article covers sub-sections (3), (4) and (5) of section 110 and the whole of section 110A as printed in the text on the CBIC portal updated to 30 March 2022. Sub-sections (1) to (2), on seizure of goods and the six-month rule, are in the sibling article linked below.
The proper officer may seize documents or things that in his opinion will be useful for or relevant to any proceeding (110(3)); the person from whose custody documents are seized may make copies or take extracts in the presence of a customs officer (110(4)). With the approval of the Principal Commissioner or Commissioner, the officer may by written order provisionally attach a bank account for a period not exceeding six months, extendable by a further period not exceeding six months (110(5)). Under section 110A, seized goods, documents or things, or an attached account, may be released pending the order of the adjudicating authority, on a bond with such security and conditions as that authority requires.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed these sections, so check them before acting.
Where these provisions fit
Sub-sections (1) to (2) of section 110 are explained in section 110: seizure of goods and the six-month notice rule. Section 105 allows search for documents and things, as explained in sections 105 to 106A. The confiscation provisions that follow seizure are explained in Section 111.
If documents have been seized or an account attached, our legal dispute resolution team can help you plan the response.
Section 110(3): seizure of documents and things
The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under the Act.
Notice what the test is. For goods (sub-section (1)) the test is "reason to believe" that they are liable to confiscation. For documents and things, the test is the officer's opinion that they will be useful or relevant to a proceeding. The text does not require that the documents or things themselves be liable to confiscation.
Section 110(4): copies and extracts
The person from whose custody any documents are seized under sub-section (3) is entitled to make copies of them or take extracts from them in the presence of an officer of customs.
So the right is to copy or extract, in the presence of a customs officer. The text does not say when or where, or how long the copying may take.
Example. A proper officer seizes the purchase ledgers of Anil Imports Pvt Ltd because, in his opinion, they are relevant to a proceeding. The company's accountant is entitled to make copies of the ledgers, or take extracts, in the presence of an officer of customs.
Section 110(5): provisional attachment of a bank account
Sub-section (5) was inserted with effect from 1-8-2019 by section 74 of the Finance (No.2) Act, 2019 (23 of 2019), as the footnote prints. Where the proper officer, during any proceedings under the Act, is of the opinion that, for the purposes of protecting the interest of revenue or preventing smuggling, it is necessary to do so, he may, with the approval of the Principal Commissioner of Customs or Commissioner of Customs, by order in writing, provisionally attach any bank account for a period not exceeding six months.
Proviso. The Principal Commissioner or Commissioner may, for reasons to be recorded in writing, extend the period to a further period not exceeding six months, and inform the person whose bank account is provisionally attached before the expiry of the period so specified.
| Element | Text |
|---|---|
| When | During any proceedings under the Act |
| Why | Protecting the interest of revenue, or preventing smuggling, where the officer is of the opinion it is necessary |
| Approval | Principal Commissioner of Customs or Commissioner of Customs |
| Form | Order in writing |
| Duration | Not exceeding six months |
| Extension | A further period not exceeding six months; reasons recorded in writing; person informed before expiry |
The sub-section does not say how much of the account may be frozen or whether the attachment is of the whole balance; the text uses "any bank account" and leaves the details of the order to the officer, subject to the approval and period limits above.
Section 110A: provisional release pending adjudication
Section 110A was inserted by section 26 of the Taxation Laws (Amendment) Act, 2006 (29 of 2006) with effect from 13.07.2006. The words about the bank account were put in with effect from 1-8-2019 by section 75 of the Finance (No.2) Act, 2019, and "adjudicating authority" replaced "adjudicating officer" with effect from 08.04.2011 by section 47 of the Finance Act, 2011 (8 of 2011), as the footnotes print.
The heading is "Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication". The section says: any goods, documents or things seized, or any bank account provisionally attached, under section 110, may, pending the order of the adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require.
| Question | Answer from the text |
|---|---|
| What can be released? | Goods, documents or things seized; a bank account provisionally attached |
| Until when? | Pending the order of the adjudicating authority |
| To whom? | The owner, or the bank account holder |
| On what terms? | A bond in the proper form, with such security and conditions as the adjudicating authority may require |
| Is release automatic? | No. The word is "may" |
Two links with section 110 are worth noting. First, the second proviso to section 110(2) says the six-month period for the notice does not apply where an order for provisional release has been passed under section 110A (see the sibling article). Second, section 110A covers all three kinds of seizure and the attachment, so a person can seek release of goods, of documents or of a frozen account.
Example. A bank account of Deccan Overseas Pvt Ltd is provisionally attached under section 110(5). The company, as bank account holder, seeks release pending adjudication and offers a bond in the proper form with the security and conditions the adjudicating authority requires. The authority may release the account on those terms.
What the provisions do not say
- Section 110(3) does not say how the officer's opinion is recorded.
- Section 110(4) does not set the time for copying or extracts.
- Section 110(5) does not limit the amount attached.
- Section 110A does not say what security or conditions may be required; it leaves that to the adjudicating authority.
- Section 110A does not say how long the adjudication may take.
Practical points
- Copy before you lose the documents. Section 110(4) gives the right to copy or extract in the presence of a customs officer.
- Diarise the attachment period. A bank account attachment is for a period not exceeding six months, with a possible extension by a further period not exceeding six months.
- Look for the written order and reasons. Attachment needs an order in writing with the approval of the Principal Commissioner or Commissioner, and any extension needs recorded reasons.
- Consider a release application. Section 110A lets goods, documents, things or an account be released pending adjudication on a bond.
- Prepare the bond and security. The adjudicating authority sets the security and conditions.
Need help with documents seized or an account attached?
If your records have been taken or your bank account frozen in a customs matter, our team can help you work through the sections and plan an application for release. See our legal dispute resolution page.
Key takeaways
- The proper officer may seize documents or things that, in his opinion, are useful for or relevant to any proceeding.
- The person whose documents are seized may make copies or take extracts in the presence of a customs officer.
- With the approval of the Principal Commissioner or Commissioner, a bank account may be provisionally attached by written order for a period not exceeding six months, extendable by a further period not exceeding six months.
- Section 110A allows goods, documents, things or an attached account to be released pending adjudication on a bond with security and conditions required by the adjudicating authority.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Section 110: seizure of goods and the six-month notice rule
- Section 112: penalty for improper importation of goods
- Section 113: confiscation of goods attempted to be improperly exported
- Confiscation of goods under Customs: Section 111
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.