Briefly explain the power to search suspected persons in certain other cases under section 101 Customs Act, 1962.
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
Briefly explain the power to search suspected persons in certain other cases under section 101 Customs Act, 1962.
Answer & Explanation:
Under Section 101 of the Customs Act, 1962 an officer of the customs empowered generally or specially by an order of Principal Commissioner of customs can search any person if he has reason to believe that any person has secreted about his person, the following goods which are liable to confiscation, or documents relating thereto: (a) Gold; (b) Diamonds; (c) Manufactures of gold and diamond; (d) Watches; (e) Any other class of goods which the Central Government may, by notification in the official Gazette, specify. The power under Section 101 is without prejudice to the powered conferred under Section 100 of the Customs Act, 1962.
Topics: Customs Law
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