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A168 EXCISE LAW TIMES [ Vol. 372

(4) The person from whose custody any documents are seized under sub-
section (3) shall be entitled to make copies thereof or take extracts therefrom
in the presence of an officer of customs.
(5) Where the proper officer, during any proceedings under the Act, is of
the opinion that for the purposes of protecting the interest of revenue or pre-
venting smuggling, it is necessary so to do, he may, with the approval of the
Principal Commissioner of Customs or Commissioner of Customs, by order
in writing, provisionally attach any bank account for a period not exceeding
six months :
Provided that the Principal Commissioner of Customs or Commissioner
of Customs may, for reasons to be recorded in writing, extend such period to
a further period not exceeding six months and inform such extension of time
to the person whose bank account is provisionally attached, before the expiry
of the period so specified.
Section 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 au-
thority may require.
Conclusion
Customs officers are assigned with power of searches, seizure, summons
and arrest under Customs Act. The objective of search & seizures under Customs
is anti-smuggling or preventive operations. Customs officers are empowered to
inspect any premises or conveyances, x-ray any person and effect search and sei-
zure in cases where they have reason to believe that goods are of a contraband
nature. Seized goods can be released against bond with security/bank guarantee.
C.B.I. & C. has issued detailed guidelines in this regard vide Circular No.
35/2017-Cus., dated 16-8-2017. With regard to arrest, C.B.I. & C. has issued
guidelines for arrest a person involving import of prohibited goods or of evasion
of Customs duty exceeding ` 50 lakhs in case of cognizable offences and in case
of non-cognizable offences Customs officer cannot arrest without an arrest war-
rant from Magistrate as per the Code of Criminal Procedure, 1973.

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