Page 37 - ELT_1st June 2020_VOL 372_Part 5th
P. 37

2020 ]         SEARCHES, SEIZURE AND ARREST UNDER CUSTOMS ACT       A161

                           (5)  A radiologist before whom any person is brought  under sub-
                       section (4) shall, after screening or X-raying the body of such person, for-
                       ward his report, together with any X-ray pictures taken by him, to the mag-
                       istrate without unnecessary delay.
                           (6)  Where on receipt of a report from the proper officer under clause
                       (a) of sub-section (1) or from a radiologist under sub-section (5) or other-
                       wise, the magistrate is satisfied that any person has any goods liable to con-
                       fiscation secreted inside his  body, he  may direct that  suitable action for
                       bringing out such goods be taken on the advice and under the supervision
                       of a registered medical practitioner  and such person  shall be bound to
                       comply with such direction :
                           Provided that in the case of a female no such action shall be taken ex-
                       cept on the advice and under the supervision of a female registered medical
                       practitioner.
                           (7)  Where any person is brought before a magistrate under this sec-
                       tion, such magistrate may for the purpose of enforcing the provisions  of
                       this section order such person to be kept in such custody and for such
                       period as he may direct.
                           (8)  Nothing in this section shall apply to any person referred to in
                       sub-section (1), who admits that goods liable to confiscation are secreted in-
                       side his body, and who voluntarily submits himself for suitable action be-
                       ing taken for bringing out such goods.
                           Explanation. - For the purposes of this section, the expression “regis-
                       tered  medical practitioner” means  any person who holds a qualification
                       granted by an authority specified in the Schedule to the Indian Medical De-
                       grees Act, 1916 (7 of 1916), or notified under section 3 of that Act, or by an
                       authority specified in any of the Schedules to the Indian Medical Council
                       Act, 1956 (102 of 1956).
                       Section 104. Power to Arrest. - (1)  If an officer of Customs empowered in
                       this behalf by general or special order of the Principal Commissioner of Cus-
                       toms or Commissioner of Customs has reason to believe that any person has
                       committed an offence punishable under section 132 or section 133 or section
                       135 or section 135A or section 136, he may arrest such person and shall, as
                       soon as may be, inform him of the grounds for such arrest.
                       (2)  Every person arrested under sub-section (1) shall, without unnecessary
                       delay, be taken to a magistrate.
                       (3)  Where an officer of customs has arrested any person under sub-section
                       (1), he shall, for the purpose of releasing such person on bail or otherwise,
                       have the same powers and be subject to the same provisions as the officer-in-
                       charge of a police-station has and is subject to under the  Code of  Criminal
                       Procedure, 1898 (5 of 1898).
                       (4)  Notwithstanding  anything contained in the  Code of Criminal Procedure,
                       1973 (2 of 1974), any offence relating to -
                            (a)   prohibited goods; or
                            (b)   evasion or attempted evasion of duty exceeding fifty lakh ru-
                                 pees; or,
                            (c)   fraudulently availing of or attempting to avail  drawback or
                                 any exemption from duty provided under this Act, where the
                                 amount of drawback or exemption from  duty exceeds fifty
                                 lakh rupees; or
                                     EXCISE LAW TIMES      1st June 2020      37
   32   33   34   35   36   37   38   39   40   41   42