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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Extension of seizure retention period allows Commissioner to extend detention with written reasons and notice; provisional release overrides time limit.</h1> 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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