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of <h1>Amendment to Section 110A of Customs Act Extends Adjudicating Authority for Provisional Release of Attached Bank Accounts.</h1> Clause 74 of the Finance (No. 2) Bill, 2019, proposes amendments to section 110A of the Customs Act. It aims to extend the authority of adjudicating bodies to include the provisional release of bank accounts that have been attached under section 110, in addition to seized documents or items. The amendments involve inserting references to 'bank account provisionally attached' and 'bank account holder' in relevant sections, allowing for the release of such accounts to their holders upon meeting specified conditions.
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