Customs Act, 1962 · Chapter XIII: Searches, Seizure and Arrest
Section 105: Power to search premises
(1) If the [Assistant Commissioner of Customs or Deputy Commissioner 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 such goods, documents or things.
(2) The provisions of the Code of Criminal Procedure, 1898 (5 of 1898), relating to searches shall, so far as may be, 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 [Principal Commissioner of Customs or Commissioner of Customs] were substituted.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 105
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Arvind Kejriwal v. Directorate of Enforcement
Validity of arrest of the appellant under Section 19 of the Prevention of Money Laundering Act, 2002; scope and ambit of the Courts to examine the legality of the arrest under Section 19; whether the Court while…
- Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
- State of Punjab . v. Balbir Singh and Ors. Etc. Etc.
- Gauri Shankar Gaur and Ors. Etc. v. State of U.P. and Ors.