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of <h1>Customs Act Section 105: Empowering Officers to Search Premises for Confiscable Goods Near Borders and Coastlines</h1> Section 105 of the Customs Act, 1962, grants the Assistant Commissioner or Deputy Commissioner of Customs the authority to search premises if there is reason to believe that goods subject to confiscation, or relevant documents or items, are hidden there. In areas near India's borders or coastlines, a specially empowered customs officer may also conduct searches. The search procedures align with the Code of Criminal Procedure, 1898, with modifications replacing 'Magistrate' with 'Principal Commissioner of Customs' or 'Commissioner of Customs' as per the Finance Act, 2014.
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