Customs search powers permit authorised officers to search premises for confiscable goods and relevant documents under procedural safeguards. The Customs Act, 1962 authorises the Assistant Commissioner or Deputy Commissioner of Customs, and in frontier or coastal areas a specially empowered customs officer, to search or authorise a search where there is reason to believe that goods liable to confiscation or documents or things relevant to proceedings under the Act are secreted in any place. Searches under this provision follow the Code of Criminal Procedure, 1898, so far as applicable, subject to the substitution of the Principal Commissioner of Customs or Commissioner of Customs for the Magistrate reference in section 165(5).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs search powers permit authorised officers to search premises for confiscable goods and relevant documents under procedural safeguards.
The Customs Act, 1962 authorises the Assistant Commissioner or Deputy Commissioner of Customs, and in frontier or coastal areas a specially empowered customs officer, to search or authorise a search where there is reason to believe that goods liable to confiscation or documents or things relevant to proceedings under the Act are secreted in any place. Searches under this provision follow the Code of Criminal Procedure, 1898, so far as applicable, subject to the substitution of the Principal Commissioner of Customs or Commissioner of Customs for the Magistrate reference in section 165(5).
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