https://www.taxtmi.com/acts?id=1099 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). en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 11:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1099 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). Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1099