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2020 ] SEARCHES, SEIZURE AND ARREST UNDER CUSTOMS ACT A159

SEARCHES, SEIZURE AND ARREST UNDER
CUSTOMS ACT
By
Ramesh Chandra Jena, B.A. (Hons.), M.A. (Eco.),
D.M.M., LL.B.
ADVOCATE & TAX CONSULTANT

The provisions of searches, seizure and arrest
have been prescribed under Customs Act, 1962 to control
improper import or export goods. Customs officers are
empowered to search any premises or conveyances, X-ray
any person and effect search and seizure in cases where they have reason to be-
lieve that goods are of a contraband nature are stored. The customs officers also
have the power to investigate or interrogate a person in connection with any in-
quiry under the Customs Act and arrest him.
Section 100 to Section 110A of the Customs Act, 1962 deals with the sub-
ject of searches, seizure and arrest.
Section 100. Power to search suspected persons entering or leaving India,
etc. - (1) If the proper officer has reason to believe that any person to whom
this section applies has secreted about his person, any goods liable to confis-
cation or any documents relating thereto, he may search that person.
(2) This section applies to the following persons, namely :-
(a) any person who has landed from or is about to board, or is on
board any vessel within the Indian customs waters;
(b) any person who has landed from or is about to board, or is on
board a foreign-going aircraft;
(c) any person who has got out of, or is about to get into, or is in,
a vehicle, which has arrived from, or is to proceed to any
place outside India;
(d) any person not included in clauses (a), (b) or (c) who has en-
tered or is about to leave India;
(e) any person in a customs area.
Section 101. Power to search suspected persons in certain other cases. -
(1) Without prejudice to the provisions of section 100, if an officer of cus-
toms empowered in this behalf by general or special order of the Principal
Commissioner of Customs or Commissioner of Customs, has reason to be-
lieve that any person has secreted about his person any goods of the descrip-
tion specified in sub-section (2) which are liable to confiscation, or documents
relating thereto, he may search that person.
(2) The goods referred to in sub-section (1) are the following :-
(a) gold;
(b) diamonds;
(c) manufactures of gold or diamonds;
(d) watches;

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