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THE CUSTOMS ACT
Chapter- XIII. Searches, seizure and arrest

Body 110A. Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication.-

Any goods, documents or things seized or bank account provisionally attached under section 110, may, pending the order of the adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require.