Extension of seizure retention period allows Commissioner to extend detention with written reasons and notice; provisional release overrides time limit.

The amendment empowers the Principal Commissioner or Commissioner to extend the statutory retention period for seized goods for a further period not exceeding six months, subject to written reasons and prior notice to the person from whom goods were seized; it further provides that the specified six month period is inapplicable where a provisional release order has been passed under section 110A.

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