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<h1>Finance Bill 2021 amends Customs Act Section 110, shifting gold seizure approval from Magistrate to Commissioner (Appeals).</h1> Clause 85 of the Finance Bill, 2021, proposes an amendment to section 110 of the Customs Act by introducing sub-section (1D). This new provision mandates that when gold is seized under sub-section (1), the proper officer must apply to the Commissioner (Appeals) instead of the Magistrate, as previously required under sub-section (1B). The Commissioner (Appeals) is then expected to approve the application promptly, allowing the proper officer to dispose of the seized gold according to the guidelines set by the Central Government.