2000 (7) TMI 96

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.... as noticed by the Customs Authorities and the Revisional Authority, in brief are as follows : 3. Petitioner a holder of Indian Passport coming from Hong Kong reported at Red Channel and declared 200 mtrs. of textile and 50 pieces of wrist watches but on detailed examination 470 mtrs. of textile, 330 watches collectively valued at Rs. 64,200/- were found. At the exit gate petitioner was intercepted by a plain clothes Customs Officer. His personal search was conducted and four bars of gold weighing collectively 466.400 gms. were recovered from his rectum. For the above goods valued at Rs. 64,200/- adjudicating authority imposed a redemption fine of Rs. 45,000/- and personal penalty of Rs. 10,000/-. The same was deposited. The gold weighin....

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....s to be searched may require to be taken before Gazetted Officer of Customs or Magistrate. - (1) When any Officer of Customs is about to search any person under the provisions of Section 100 or Section 101, the Officer of the Customs shall, if such person so requires take him without unnecessary delay to the nearest Gazetted Officer of Customs or Magistrate. (2) If such requisition is made, the Officer of Customs may detain the person making it until he can bring him before the Gazetted Officer of Customs or the Magistrate. (3) The Gazetted Officer of Customs or the Magistrate before whom any such person is brought shall, if he sees no reasonable ground for search, forthwith discharge the person but otherwise shall direct that search ....

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....ation to any person, the Proper Officer shall, as soon as practicable, take such person before a radiologist possessing qualifications recognized by the Central Government for the purpose of this section, and such person shall allow the radiologist to screen or X-ray his body. (5) A radiologist before whom any person is brought under sub-section (4) shall, after screening or X-raying the body of such person, forward his report, together with any X-ray pictures taken by him, to the Magistrate without unnecessary delay. (6) Where on receipt of a report from a radiologist under sub-section (5) or otherwise, the Magistrate is satisfied that any person has any goods liable to confiscation secreted inside his body, he may direct that suitab....