Seizure powers permit detention of goods with prompt show cause notice, document copying rights, extensions and disposal rules.

An officer of customs may seize goods believed liable to confiscation or prohibit their removal if seizure is impracticable; documents relevant to proceedings may also be seized and the custodian may make copies in the presence of an officer. A show cause notice is usually issued within six months, extendable in writing by the Principal Commissioner or Commissioner for up to a further six months, with the six month period inapplicable where provisional release is ordered. The Central Government may notify classes of perishable, hazardous, or depreciable goods for disposal by the proper officer before conclusion of proceedings.

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