Customs Anti-smuggling Act Article 49-1
Ⅰ.Where neither goods owned by a person subject to a disposition have been detained, nor proper security has been provide by that person, Customs may, for preventing the person from evading the execution through hiding or transferring properties, after the delivery of the disposition notice, ask the court to conduct a provisional attachment or injunction without providing guarantees. However, if the person subject to the disposition has provided sufficient guarantee, Customs shall apply for the cancellation or exemption from the provisional attachment or injunction.Ⅱ.The provisions of Articles 9 and 48 of the Customs Act shall apply mutatis mutandis to the fines imposed under this Act.