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<h1>Proposed Amendments to Section 110: Extended Notice Period for Seized Goods with Documented Reasons Under Finance Bill 2018.</h1> Clause 90 of the Finance Bill, 2018 proposes amendments to section 110 of the Customs Act. It allows the Principal Commissioner or Commissioner of Customs to extend the period for issuing a show cause notice for seized goods by an additional six months, provided the reasons are documented in writing and communicated to the person from whom the goods were seized before the initial period expires. Additionally, the six-month time limit does not apply if an order for provisional release of the seized goods has been issued under section 110A.