Briefly explain power to search suspected person entering or leaving India under Section 100 of the Customs Act, 1962.
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2019
Briefly explain power to search suspected person entering or leaving India under Section 100 of the Customs Act, 1962.
Answer & Explanation:
Power to search under customs law Under Section 100 of the Custom Act 1962 where the proper officer of the customs has reason to believe that the following categories of persons have secreted any goods, liable to confiscation or any documents thereto, he may search such persons. The categories of such persons referred to in this section are as follows: Any person who has landed from or is about to board or is on board any vessel within the Indian Customs waters; Any person who has landed from or is about to board or is on board of foreign – going aircraft; Any person who got out of, or is about to get into, or is in vehicle, which has arrived from, or is to proceed to any place outside India; Any person not included in clauses (a), (b), or (c) who has entered or is about to leave India; Any person in customs area.
Topics: Customs Act, 1962
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