Customs Act Section 110: Seize or Restrict Goods, Issue Show Cause Notice, Handle Perishables Quickly, Copy Documents with Oversight.
Under Section 110 of the Customs Act, 1962, customs officers can seize goods suspected of being liable to confiscation. If seizure is impractical, an order can be issued to prevent the owner from dealing with the goods without permission. A Show Cause Notice must be issued within six months, extendable by another six months with written reasons. Provisional release orders exempt the six-month rule. Seized documents can be copied by the owner in the presence of customs officers. Perishable or hazardous goods may be disposed of promptly by the Central Government as per specified procedures.