Seizure of goods documents and things [Section 110]:

An officer of Customs can seize any goods, if he has reason to believe that the same are l iable to confiscation, under the Customs Act. Where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. The proper officer may also seize any document or things that may be relevant to any proceedings under the Custom Act. However, the person from whom these documents are seized is entitled to make copies of the same.

The person from whom the goods are seized is issued a show cause notice, usually within six months. However, the Principal Commissioner/Commissioner of Customs, on sufficient cause being shown, can extend the time period for issue of Show cause notice, by a further six months.

In case the seized goods are perishable or hazardous in nature or is prone to depreciate in value over time or for reasons of constraints in space, the government can notify these goods and these goods can be disposed off before the conclusion of the proceedings eg. All electronic goods, currency, liquors, P&P medicine, Gold, Silver etc. [Section 110]