Customs Search & Seizure FAQs — Section 100, 105, 110 & Arrest
7 expert answers on Customs Search & Seizure Powers (Sections 100–110) under Customs — eligibility, restrictions, reversals, and recent legal positions.
These questions are drawn from real GST compliance scenarios, litigation, and common queries from practitioners. Answers reflect the law as amended up to Finance Act 2024.
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Yes. Under Section 100 of the Customs Act, 1962, any officer of customs can search any person entering or exiting India if there is reason to believe that the person has secreted dutiable or prohibited goods. No prior warrant is required — the power is a statutory executive power. For female passengers, personal search can only be conducted by a female officer. Baggage under Section 77 can also be examined as part of customs clearance without any suspicion threshold.
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Under Section 105 of the Customs Act, an Assistant Commissioner of Customs (or above) must have reason to believe that: (a) goods liable to confiscation under the Act, or (b) documents or things relevant to an inquiry under the Act, are secreted in any premises. The officer can then authorise search of those premises. The search must be conducted in the presence of at least two witnesses, and a list of items seized (panchnama) must be prepared and signed by witnesses and the occupier.
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When goods are seized under Section 110, the person from whom goods are seized has the following rights: (a) a notice must be given within 6 months of seizure specifying the grounds — failing which, goods must be returned (Section 110(2)); (b) provisional release of goods under Section 110A on furnishing a bond with or without surety; (c) goods exceeding ₹1 lakh in value must be produced before a Magistrate within 48 hours; (d) a copy of the panchnama (seizure memo) must be provided.
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Section 104 of the Customs Act empowers an officer of customs (of rank gazetted officer or above) to arrest any person reasonably believed to have committed an offence punishable under Sections 132, 133, 134, 135, 135A or 136 of the Act. Arrest without a warrant is permitted. The arrested person must be informed of the grounds of arrest and must be produced before a Magistrate without unnecessary delay (within 24 hours in practice). Bail for bailable customs offences must be granted by the arresting officer.
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Seizure is a preliminary investigative action — goods are taken into custody pending inquiry and adjudication. Confiscation is the final adjudicatory outcome — an order declaring that the goods are forfeited to the government because they were imported in violation of the Customs Act. Between seizure and confiscation, there is an adjudication proceeding where the importer is given an opportunity to be heard. Confiscated goods are redeemable on payment of redemption fine under Section 125 of the Customs Act — providing an option to release the goods instead of forfeiture.
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Yes. High Courts have entertained writ petitions challenging customs searches where: the search was conducted without proper authorisation from the designated officer; the 'reason to believe' was not recorded or was based on mere suspicion; the search was conducted without panchnama witnesses; or where the search was a pretext for harassment. Courts have also held that any evidence gathered in an illegal search may be inadmissible in adjudication proceedings, though this principle is less firmly established in customs law than in criminal law.
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Under Section 110(2) of the Customs Act, where goods are seized under Section 110(1), a notice must be given to the owner of the goods within 6 months of the date of seizure informing him of the grounds of seizure. If no notice is issued within 6 months, the seized goods must be returned to the person from whom they were seized. The period can be extended by a further 6 months by the Principal Commissioner or Commissioner if the investigation is pending. The 6-month (or extended) deadline is strictly enforced by courts.