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of <h1>Finance Bill 2019 Amends Customs Act Section 103 for Enhanced Screening of Suspected Smugglers with Legal Safeguards</h1> Clause 71 of the Finance (No. 2) Bill, 2019, proposes amendments to section 103 of the Customs Act. It substitutes sub-section (1) to allow a proper officer, with prior approval from a Deputy or Assistant Commissioner of Customs, to screen or scan individuals suspected of concealing confiscable goods inside their bodies. This process respects the individual's legal rights and requires consent for scanning. Additionally, the amendment to sub-section (6) permits magistrates to act on reports from proper officers regarding such screenings or scans, enhancing the legal framework for addressing smuggling activities.
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