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Section 10 of the Foreign Trade (Development and Regulation) Act, 1992: power of search and seizure

The Central Government may authorise any person by notification to enter premises and search, inspect and seize. Clause (a) covers premises where goods are kept, stored...

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Published
October 2, 2026
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Last updated: October 2026Verified against: Government sources

Section 10 is the enforcement power of the Act. The Central Government may, by notification, authorise a person to enter premises and search, inspect and seize goods, documents, things and conveyances connected with imports and exports. The 2010 Amendment Act substituted sub-section (1) to add a second limb for services and technology. This article explains it as per the Act as enacted in 1992 read with the 2010 Amendment Act.

Section 10(1): the authorisation

Sub-section (1), as substituted in 2010, says the Central Government may, by notification in the Official Gazette, "authorise any person for the purposes of exercising such powers" with respect to the two matters in clauses (a) and (b). The authorisation is of a person, by notification, not by a general power given to every officer. The 1992 version had one limb: entering premises and searching, inspecting and seizing goods, documents, things and conveyances, subject to prescribed requirements and conditions. If you expect an enforcement visit or have received a notice, a legal consultation can help you prepare.

ClausePremisesWhat may be searched, inspected, seized
(a)Where goods are kept, stored or processed, manufactured, traded or supplied or received for the purposes of import or exportGoods, documents, things and conveyances connected with such import and export of goods
(b)From which services or technology are being provided, supplied, received, consumed or utilisedGoods, documents, things and conveyances connected with such import and export of services and technology

Both clauses end with the same condition: "subject to such requirements and conditions and with the approval of such officer, as may be prescribed". Two things are therefore to be found outside the section: the requirements and conditions, and the officer whose approval is needed. Section 19(2)(f) is the rule-making power for the premises, goods, documents, things and conveyances and the requirements and conditions of the power. The Foreign Trade (Regulation) Rules, 1993, as substituted in 2015, deal with entry and search in rule 15; read in the form consulted, rule 15 does not name an approving officer, so the position on approval should be checked in the current rules and notifications.

The proviso for services and technology

The proviso says clause (b) applies, "in case of import of export of services or technology, only when the service or technology provider is availing benefit under the foreign trade policy or is dealing with specified services or specified technologies". The gazette prints "import of export" for "import or export". Clause (a), for goods, has no such limit. "Specified" is defined in section 2(l), which covers items restricted on nuclear, security, foreign policy or treaty grounds.

The 2010 Act was brought into force by notification; the date is not in the sources consulted.

Section 10(2): the Code of Criminal Procedure, 1973

Sub-section (2) says the provisions of the Code of Criminal Procedure, 1973 relating to searches and seizures "shall, so far as may be, apply to every search and seizure made under this section". The Code is another Act and its provisions are not explained here; the reader should check the current law for the corresponding provisions.

The words "so far as may be" mean the Code applies to the extent it can fit a search under this Act. The section itself does not list the safeguards; they come from that Code and from the Rules.

Who is the "authorised person"?

Rule 15 uses the phrase "any person authorised by the Central Government under sub-section (1) of section 10 (hereinafter called the authorised person)". That is the person the notification names. Who has been so authorised is a matter for the Official Gazette; the sources consulted do not contain any such notification, so none is named here.

Example: Gupta Traders keeps imported goods in a warehouse. A person authorised by notification under section 10(1) arrives and wants to inspect the goods and the stock register. The first question to ask is for the authorisation: that the visitor is the person notified, that the entry is for a purpose in clause (a), and that the prescribed requirements are met. If the authorised person also wants to inspect documents kept on a computer, rule 15 (as substituted in 2015) refers to a computer resource containing electronic records; see our article on rule 15, entry, search and inspection.

If goods or documents have already been taken, read the notice carefully and keep copies of everything. Seizure is only the first step; what follows is described in our article on seizure and presumptions.

What happens after a seizure

Section 10 gives the power to seize, but not the consequences. Those follow from other provisions:

  • Section 11(8) makes goods, with their package, covering or receptacle, and conveyances liable to confiscation by the Adjudicating Authority where a contravention has been, is being or is attempted to be made.
  • Section 14 requires a written notice and an opportunity to represent before a penalty or confiscation order.
  • Rule 15(3) deals with return of goods if no notice is given within six months of seizure, with an extension.

Background: the Policy

The search power is in the Act and the Rules. Policy provisions and Handbook procedures on furnishing information to the authorities should be checked separately, along with later amendments.

Need help after a search or seizure?

A search under section 10 can lead to seizure, a show-cause notice and penalty proceedings. Our legal consultation service can help you collect the papers, review the authorisation and prepare a reply. Later amendments to the Act, the Rules and the Policy should be checked first.

Key takeaways

  • Section 10(1) lets the Central Government authorise any person, by notification, to enter, search, inspect and seize.
  • Since 2010 there are two limbs: premises for goods, and premises for services or technology.
  • The services limb applies only if the provider takes policy benefits or deals with specified items.
  • The power is subject to prescribed requirements, conditions and the approval of the prescribed officer.
  • The Code of Criminal Procedure, 1973 on searches and seizures applies so far as may be.

Read next

Disclaimer: Based on the Foreign Trade (Development and Regulation) Act, 1992 as enacted read with the Amendment Act of 2010, and on the Foreign Trade (Regulation) Rules, 1993 as notified read with the Amendment Rules of 2015, as consulted on 2 October 2026. Later amendments, the current Foreign Trade Policy and the Handbook of Procedures should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 10

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can search under the FTDR Act?

A person authorised by the Central Government by notification in the Official Gazette under section 10(1).

What can be seized?

Goods, documents, things and conveyances connected with the import or export of goods, or with the import or export of services or technology under clause (b).

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Section 10: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A person authorised by the Central Government by notification in the Official Gazette under section 10(1).

Goods, documents, things and conveyances connected with the import or export of goods, or with the import or export of services or technology under clause (b).

Yes, under clause (b), only where the service or technology provider is availing benefit under the foreign trade policy or is dealing with specified services or technologies.

Section 10 does not mention a warrant. Sub-section (2) applies the Code of Criminal Procedure, 1973 on searches and seizures so far as may be; check the current law and the authorisation for the case.

The gazette prints "import of export" instead of "import or export". The meaning is clear.

Confiscation proceedings under section 11(8) after a notice under section 14, and the return provisions in rule 15(3).