Customs Act, 1962 — Chapter XIII: Searches, Seizure and Arrest
105. Power to search premises
- If the Principal Commissioner/Commissioner of Customs, or an empowered officer, has reason to believe that goods liable to confiscation, or documents/things relevant to a proceeding under this Act, are secreted in any place, he may authorise any officer to search, or himself search, that place.
- The provisions of the Code of Criminal Procedure, 1973 relating to searches apply, so far as may be, to searches under this section, as they apply to searches under that Code.
