Page 39 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] SEARCHES, SEIZURE AND ARREST UNDER CUSTOMS ACT A163

sives, antiques, art treasures, wild life items and endangered species
of flora and fauna.
In bailable offence cases, the arresting officer is bound to release the ar-
rested person on bail and accept the bail bond. Finance Act, 2013 provides for
grant of bail only in non-cognizable cases. The C.B.E. & C., Circular No. 38/2013-
Cus., dated 17-9-2013, [2013 (295) E.L.T. T134], (amendments to Section 104 of the
Customs Act), Specify all offences are bailable other than the categories of of-
fences punishable under Section 135 of the Act ibid.
Every arrest should be intimated to the Chief Commissioner/DGRI who
will further inform the concerned Board Member.
Section 105. Power to search premises. - (1) If the 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 empow-
ered 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), relat-
ing 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 Principal Commissioner of Customs or Commissioner of Customs
were substituted.
Section 106. Power to stop and search conveyance. - (1) Where the proper
officer has reason to believe that any aircraft, vehicle or animal in India or any
vessel in India or within the Indian customs waters has been, is being, or is
about to be, used in the smuggling of any goods or in the carriage of any
goods which have been smuggled, he may at any time stop any such vehicle,
animal or vessel or, in the case of an aircraft, compel it to land, and -
(a) rummage and search any part of the aircraft, vehicle or vessel;
(b) examine and search any goods in the aircraft, vehicle or vessel
or on the animal;
(c) break open the lock of any door or package for exercising the
powers conferred by clauses (a) and (b), if the keys are with-
held.
(2) Where for the purposes of sub-section (1) -
(a) it becomes necessary to stop any vessel or compel any aircraft
to land, it shall be lawful for any vessel or aircraft in the ser-
vice of the Government while flying her proper flag and any
authority authorised in this behalf by the Central Government
to summon such vessel to stop or the aircraft to land, by
means of an international signal, code or other recognized
means, and thereupon, such vessel shall forthwith stop or
such aircraft shall forthwith land; and if it fails to do so, chase
may be given thereto by any vessel or aircraft as aforesaid
and if after a gun is fired as a signal the vessel fails to stop or
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