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Section 110A: Provisional release of goods, documents and things seized pending adjudication
1[110A. Provisional release of goods, documents and things seized 2[or bank account provisionally attached pending adjudication.–Any goods, documents or things seized 2[or bank account provisionally attached] under section 110, may, pending the order of the 3[adjudicating authority], be released to the owner 2[or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the 4[adjudicating authority] may require.]
Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.