Search power under customs law does not imply authority to seal business premises absent express statutory sanction.

Section 105 of the Customs Act, 1962 authorises search for goods liable to confiscation or relevant documents, but that power does not by implication extend to sealing premises. Sealing is a drastic interference with possession, use and occupation, and in business premises it also affects the right to carry on business, so it requires express statutory authority and lawful procedure. As no such express power was shown in Section 105 and no justification appeared for resorting to sealing instead of a cooperative search, the Customs authorities had no power to seal the premises and the office was to be unsealed for the search.

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Issues: Whether the Customs authorities had power under Section 105 of the Customs Act, 1962 to seal the petitioner's premises and, if not, whether the premises were required to be unsealed to permit a lawful search.

Analysis: Section 105 authorises search for goods liable to confiscation or documents relevant to proceedings under the Act. A power to search is distinct from, and cannot be expanded into, a power to seal premises. Sealing is a drastic measure affecting possession, use and occupation of immovable property, and in the case of business premises it also affects the right to carry on business. Such an invasive measure requires express statutory authority and lawful procedure. The record did not show any express power in Section 105 enabling sealing, nor any justification for resorting straightaway to that course when search could be carried out with cooperation from the petitioner.

Conclusion: The Customs authorities had no power under Section 105 of the Customs Act, 1962 to seal the premises, and the petitioner was entitled to have the office premises unsealed for the search operation.

Final Conclusion: The relief was granted to facilitate a limited search in the presence of both sides, while leaving other contentions open for any further action permissible in law.

Ratio Decidendi: A statutory power of search does not, by implication, authorise sealing of premises unless such power is expressly conferred by law.

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