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Customs Act,1962

Act No : 52


Section : Power to search premises.

105.Power to search premises. (1) If the 2[Assistant Commissiner of Customs,] or in any area adjoining the land frontier or the coast of India an officer of customs specially empowered by name in this behalf by the Board, has reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceeding under this Act, are secreted in any place, he may authorise any officer of customs to search or may himself search for sue goods, documents or things. (2)The provisions of the Code of Criminal Procedure, 1898, (5 of 1898) relating to searches shall, so far as maybe, apply to searches under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the words 3[Commissiner of Customs] were substituted.