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<h1>Seizure powers: proper officer may restrain or seize goods and documents and order disposal or inventory certification.</h1> Section 110 authorises the proper officer to seize goods liable to confiscation or to restrict dealings where physical seizure is impracticable, and to seize documents relevant to proceedings with a right for the custodian to make copies. The Central Government may notify classes of goods for prompt disposal; for such goods the proper officer must inventory and seek Magistrate certification of the inventory, photographs or representative samples, while notified gold requires application to the Commissioner (Appeals). Seized goods are to be returned if no notice is issued within the prescribed period, with limited extensions, and provisional attachment of bank accounts is permitted to protect revenue.
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