Customs seizure powers govern confiscable goods, provisional custody, early disposal, document seizure, and bank account attachment. A proper officer may seize goods believed to be liable to confiscation, or where seizure is impracticable impose custody restrictions or restraint orders. Notified perishable, hazardous, depreciating, or space-sensitive goods are subject to inventory, Magistrate certification, and early disposal; notified gold is handled through the Commissioner (Appeals). If no notice is issued within six months, the goods are to be returned, subject to extension and provisional release provisions. The officer may also seize relevant documents or things, allow copies or extracts, and provisionally attach a bank account with approval when needed to protect revenue or prevent smuggling.