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of <h1>Amendment to Customs Act Section 110A: Provisional Attachment of Bank Accounts Now Included in Seizure Provisions.</h1> Section 110A of the Customs Act has been amended by the Finance (No. 2) Act, 2019. The amendments include the addition of the phrase 'or bank account provisionally attached' after the existing terms 'things seized' and 'documents or things seized' in the section's marginal heading and text. Additionally, the phrase 'or the bank account holder' is added after 'to the owner.' These changes address the provisional attachment of bank accounts within the scope of the Customs Act provisions.
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