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822                         EXCISE LAW TIMES                    [ Vol. 372

                                     tion 100 or 101 of the said Act. Such protection is with the view to ensure that
                                     such search is taken with good cause and to lend credence to the evidence de-
                                     rived from such search. The expression “if such person so requires” in Section
                                     102 necessarily implies that to enable him to exercise his legal rights under Sec-
                                     tion 102, he should be made aware of such rights. It is the obligation of the officer
                                     of customs to apprise the suspect of the rights available to him under Section 102,
                                     viz. to be taken to the nearest Gazetted Officer of Customs or magistrate. This is a
                                     necessary sequence to be complied with for enabling the suspect exercise his
                                     rights; and the failure to do so will render such valuable rights conferred to the
                                     suspect under Section 102 illusory and a mere farce. The choice, whether to be
                                     taken to the nearest Gazetted Officer of Customs or a magistrate, lies with the
                                     suspect and in the event such choice is made known by him to the officer of cus-
                                     toms, he shall be searched only in that manner. It is not up to the officer of cus-
                                     toms to make this choice or elect before whom the accused is to be taken. There-
                                     fore, even assuming that the officer taking the search is a Gazetted Officer, it is
                                     still imperative for him to comply with his obligation to apprise the suspect of
                                     the legal rights available to him under Section 102. Also because, upon exercise
                                     by the suspect of his right to be taken before a Gazetted Officer or magistrate, the
                                     provisions of Section 102(3) come into play, which, in my opinion, is a check on
                                     the misuse of power and also provides an additional measure of protection to the
                                     suspect. Section 102(3) provides that once the suspect is taken either before the
                                     Gazetted Officer or the magistrate, whichever the case may be,  such Gazetted
                                     Officer or magistrate is empowered to forthwith discharge the person if he sees
                                     no reasonable ground for search, or otherwise direct that the search be made. In
                                     my opinion, the suspect will be  denied of this additional degree of protec-
                                     tion/opportunity if a Gazetted Officer himself takes search and does not apprise
                                     the suspect of his rights under Section 102 thereby the procedural requirements
                                     of Section 102(3) not being complied with.
                                            12.  The Hon’ble Supreme Court has, in  Vijaysinh Chandubha Jadeja  v.
                                     State of Gujarat [(2011) 1 SCC 609 - Para 32], observed that in order to impart au-
                                     thenticity, transparency and creditworthiness to the entire proceedings, in the
                                     first instance, an endeavour should be to produce the suspect before the nearest
                                     Magistrate, who enjoys more confidence of the common man compared to any
                                     other officer. It would not only add legitimacy to the search proceedings, it may
                                     verily strengthen the prosecution as well.
                                            It was submitted before constitutional Bench of Hon’ble Supreme Court
                                     as under :
                                            “14.  Adopting the same line of arguments, Mr. P.P. Malhotra, the learned
                                            Additional Solicitor General, appearing on behalf of the Government  of
                                            NCT of Delhi maintained that it is clear from language of Sections 41(2), 42
                                            and 43 of the NDPS Act that the legislature has dealt with gazetted officers
                                            differently, reposing higher degree of  trust in them and, therefore, if a
                                            search of a person is conducted by a gazetted officer, he would not be re-
                                            quired to comply with the rigours of Section 50(1) of the Act. It was argued
                                            that the view  expressed by this Court in  Ahmed (supra), is incorrect and,
                                            therefore, deserves to be reversed. “
                                     But the Hon’ble Supreme Court has considered who will be a more appropriate
                                     authority between a Gazetted Officer and a Magistrate. In paragraph 32 Supreme
                                     Court stated as under :

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