105Power to search premises
(1) If the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs], or in any area adjoining the land frontier or the coast of India an officer of customs specially empowered by name in this behalf by the Board, has reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceeding under this Act, are secreted in any place, he may authorise any officer of customs to search or may himself search for such goods, documents or things.
(2) The provisions of the Code of Criminal Procedure, 1898 (5 of 1898), relating to searches shall, so far as may be, apply to searches under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the words 2[Principal Commissioner of Customs or Commissioner of Customs] were substituted.
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1. Subs. by Act 27 of 1999, s. 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).
2. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
- 100 Power to search suspected persons entering or leaving India, etc
- 101 Power to search suspected persons in certain other cases
- 102 Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
- 104 Power to arrest
- 105 Power to search premises
- 106 Power to stop and search conveyances
- 106A Power to inspect
- 107 Power to examine persons
- 108 Power to summon persons to give evidence and produce documents
- 108A Obligation to furnish informatio
- 108B Penalty for failure to furnish information return
- 109 Power to require production of order permitting clearance of goods imported by land
- 109A Power to undertake controlled delivery
- 110 Seizure of goods, documents and things
- 110A Provisional release of goods, documents and things seized pending adjudication