Clause 73 - Amendment of section 110.

Provisional attachment of bank accounts authorised to protect revenue and prevent smuggling, with approval and notice requirements.

The amendment authorises the proper officer to entrust custody of seized goods to the owner, beneficial owner, importer or person from whose custody goods were seized, subject to an undertaking not to remove or deal with the goods without prior permission; where seizure is impracticable, the officer may serve an order restraining such dealing. It also inserts a new power to provisionally attach bank accounts, with senior approval, for purposes of protecting revenue or preventing smuggling, and permits a recorded written extension of the attachment with notice to the affected person.