Release of seized assets: procedures permit conditional release, bank guarantees or cash substitution to secure tax recovery. Seized non-cash assets must be released if the assessing officer is satisfied as to nature and source of acquisition, subject to recovery of arrears and statutory conditions. If not released under that provision, release within one month after final search assessment requires Commissioner approval, excluding portions sufficient to meet liabilities or anticipated penalties. Assets may be released earlier with Commissioner approval if the assessee accepts ownership and valuation and provides an unconditional irrevocable bank guarantee, or exchanges assets for equivalent cash deposited in the departmental PD account for adjustment against tax liability. Disputed or evidentiary items must be retained until final resolution.