https://www.taxtmi.com/article/detailed?id=11395 Section 105 authorizes specified customs officers to search where there is a reason to believe goods liable to confiscation or relevant documents are secreted, with procedural application of criminal search provisions. Section 110 permits seizure with inventory requirements and return rules for unclaimed goods. Section 123 places the burden of proof on the possessor (and asserting owner) to show goods are not smuggled. The authorizing officer must have objective material on the official record to justify a search; mere assertion of satisfaction without supporting material is insufficient. en-us Sat, 13 May 2023 11:42:37 +0530 Sat, 13 May 2023 11:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11395 Section 105 authorizes specified customs officers to search where there is a reason to believe goods liable to confiscation or relevant documents are secreted, with procedural application of criminal search provisions. Section 110 permits seizure with inventory requirements and return rules for unclaimed goods. Section 123 places the burden of proof on the possessor (and asserting owner) to show goods are not smuggled. The authorizing officer must have objective material on the official record to justify a search; mere assertion of satisfaction without supporting material is insufficient. Articles Customs - Import - Export - SEZ Sat, 13 May 2023 11:42:37 +0530 https://www.taxtmi.com/article/detailed?id=11395