https://www.taxtmi.com/acts?id=1105 A proper officer may seize goods believed to be liable to confiscation, or where seizure is impracticable impose custody restrictions or restraint orders. Notified perishable, hazardous, depreciating, or space-sensitive goods are subject to inventory, Magistrate certification, and early disposal; notified gold is handled through the Commissioner (Appeals). If no notice is issued within six months, the goods are to be returned, subject to extension and provisional release provisions. The officer may also seize relevant documents or things, allow copies or extracts, and provisionally attach a bank account with approval when needed to protect revenue or prevent smuggling. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 11:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1105 A proper officer may seize goods believed to be liable to confiscation, or where seizure is impracticable impose custody restrictions or restraint orders. Notified perishable, hazardous, depreciating, or space-sensitive goods are subject to inventory, Magistrate certification, and early disposal; notified gold is handled through the Commissioner (Appeals). If no notice is issued within six months, the goods are to be returned, subject to extension and provisional release provisions. The officer may also seize relevant documents or things, allow copies or extracts, and provisionally attach a bank account with approval when needed to protect revenue or prevent smuggling. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1105