https://www.taxtmi.com/acts?id=1096 A person about to be searched under the customs search provisions may require the officer of customs to take him without unnecessary delay before the nearest gazetted officer of customs or magistrate. If the requisition is made, the person may be detained only for that purpose, and the gazetted officer or magistrate must discharge him if no reasonable ground for search is found or otherwise direct the search to proceed. Before conducting the search, the officer of customs must call upon two or more persons to attend and witness it, and a female may be searched only by a female. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 May 2026 12:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1096 A person about to be searched under the customs search provisions may require the officer of customs to take him without unnecessary delay before the nearest gazetted officer of customs or magistrate. If the requisition is made, the person may be detained only for that purpose, and the gazetted officer or magistrate must discharge him if no reasonable ground for search is found or otherwise direct the search to proceed. Before conducting the search, the officer of customs must call upon two or more persons to attend and witness it, and a female may be searched only by a female. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1096