Sections 100-102 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 100 to 102 give customs officers the power to search a person who is suspected of hiding goods liable to confiscation, and set the safeguards that go with it: the person may ask to be taken before a gazetted officer of customs or a magistrate, the search must be witnessed, and a woman may be searched only by a woman. This article explains these three sections as printed in the text on the CBIC portal updated to 30 March 2022.
The proper officer may search a person if he has reason to believe the person has secreted about his person goods liable to confiscation or related documents, but only if the person falls in the classes listed in section 100(2) (for example, a person landing from a vessel, boarding a foreign-going aircraft, or in a customs area). An empowered officer may also search for gold, diamonds, their manufactures, watches and notified goods (section 101). The person may require to be taken before a gazetted officer of customs or a magistrate, the search needs two or more witnesses, and a woman can be searched only by a woman (section 102).
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed these sections, so check them before acting.
Where these sections fit
Chapter XIII is headed "Searches, seizure and arrest". Sections 100 to 103 deal with search of persons, and our article on section 103 covers the separate power to screen or scan a body. Arrest is in section 104. What may be done with goods that are found is explained in Section 111 on confiscation of goods.
If a search has taken place and you want a view on the position, our legal consultation page explains how we can help.
Section 100: power to search suspected persons entering or leaving India
Sub-section (1). If the proper officer has reason to believe that any person to whom this section applies has secreted about his person any goods liable to confiscation or any documents relating to them, he may search that person.
Sub-section (2) lists the persons to whom the section applies.
| Clause | Person |
|---|---|
| (a) | A person who has landed from, is about to board, or is on board any vessel within the Indian customs waters |
| (b) | A person who has landed from, is about to board, or is on board a foreign-going aircraft |
| (c) | A person who has got out of, is about to get into, or is in a vehicle which has arrived from, or is to proceed to, any place outside India |
| (d) | Any person not included in (a), (b) or (c) who has entered or is about to leave India |
| (e) | Any person in a customs area |
The power turns on reason to believe and on the class of person. Both must be present: a person outside the five classes is not within section 100, though section 101 may apply.
Section 101: search in certain other cases
Section 101 works "without prejudice to" section 100. An officer of customs empowered in this behalf by general or special order of the Principal Commissioner of Customs or Commissioner of Customs, if he has reason to believe that any person has secreted about his person goods of the description in sub-section (2) which are liable to confiscation, or documents relating to them, may search that person.
The goods in sub-section (2) are:
- (a) gold;
- (b) diamonds;
- (c) manufactures of gold or diamonds;
- (d) watches; and
- (e) any other class of goods which the Central Government may, by notification in the Official Gazette, specify.
Two differences from section 100 are worth noting. First, section 101 does not list classes of persons: it speaks of "any person". Second, it needs an empowered officer and is limited to the listed goods. The footnote shows that the words "Principal Commissioner of Customs or Commissioner of Customs" were substituted with effect from 06.08.2014 by section 78 of the Finance (No.2) Act, 2014 (25 of 2014). Clause (e) depends on a notification, which this article does not name.
Section 102: safeguards for the person to be searched
Section 102 applies where an officer is about to search a person under section 100 or section 101.
Sub-section (1): the right to be taken before a senior. If the person so requires, the officer shall take him without unnecessary delay to the nearest gazetted officer of customs or magistrate.
Sub-section (2): detention meanwhile. If such a requisition is made, the officer may detain the person until he can bring him before the gazetted officer or magistrate.
Sub-section (3): the senior decides. The gazetted officer or magistrate shall forthwith discharge the person if he sees no reasonable ground for search; otherwise he shall direct that search be made.
Sub-section (4): witnesses and list. Before making a search, the officer shall call upon two or more persons to attend and witness it, and may issue a written order to them or any of them to do so. The search is made in their presence, and a list of all things seized is prepared by the officer or another person and signed by the witnesses.
Sub-section (5): women. No female shall be searched by any one excepting a female.
| Safeguard | Sub-section |
|---|---|
| Right to be taken before nearest gazetted officer of customs or magistrate | (1) |
| Detention until produced | (2) |
| Senior discharges if no reasonable ground, otherwise directs search | (3) |
| Two or more witnesses and a signed list of things seized | (4) |
| A female to be searched only by a female | (5) |
Example. Karan lands at an airport and is stopped by a proper officer who has reason to believe he is hiding gold on his person. Karan asks to be taken before a magistrate. The officer must take him there without unnecessary delay and may detain him until then. The magistrate, if he sees no reasonable ground, discharges Karan at once; otherwise he directs a search. Before any search, two or more witnesses are called, the search is made in their presence and the list of things seized is signed by them.
What the sections do not say
- They do not say how "reason to believe" is formed or recorded.
- They do not define "customs area" or "Indian customs waters"; the general definitions are in section 2, which other articles in this series cover.
- They do not say what follows once goods are found; the sections on seizure and confiscation apply.
- They do not set a time limit for detention under section 102(2) beyond the words "without unnecessary delay" in sub-section (1).
Practical points
- Ask for the safeguard if you want it. Sub-section (1) works only "if such person so requires".
- Note the witnesses. Sub-section (4) requires two or more witnesses and their signatures on the list.
- Check the officer's authority. Section 101 needs an officer empowered by general or special order.
- Keep your own record. Note the time, place and names of officers and witnesses.
- Seek advice early. Where goods are found, confiscation and penalties may follow; the penalty provisions are explained in penalties under sections 112 to 117.
Need help after a customs search?
If you or a client has been searched and goods or documents were taken, our team can read the sections with you and plan the next step. See our legal consultation page.
Key takeaways
- Section 100 allows the proper officer to search a person in the listed classes if he has reason to believe goods liable to confiscation, or related documents, are secreted about the person.
- Section 101 allows an empowered officer to search any person for gold, diamonds, manufactures of gold or diamonds, watches and notified goods.
- Under section 102 the person may require to be taken before the nearest gazetted officer of customs or magistrate, who discharges the person if there is no reasonable ground for search.
- Searches need two or more witnesses, and a signed list of things seized.
- A female may be searched only by a female.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Section 103: screening or X-ray of suspected persons
- Section 104: power to arrest and bail
- Sections 105 to 106A: search of premises, conveyances and inspection
- Confiscation of goods under Customs: Section 111
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.