Section 92 of Finance Act 2018
[Section 92 of Finance Act 2018 deals with Amendment of section 110 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 110
92 . In the Customs Act, in section 110, in sub-section (2), for the proviso, the following provisos shall be substituted, namely:—
“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 the person from whom such goods were seized before the expiry of the period so specified:
Provided further that where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply.”.