Section 103 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.
Section 103 deals with a person who is suspected of carrying goods liable to confiscation inside the body. It lets the proper officer detain the person and either have the body screened or scanned, with prior approval and subject to the person's rights, or produce the person before the nearest magistrate, who may order screening or X-ray and then medical action. This article explains the section as printed in the text on the CBIC portal updated to 30 March 2022.
Where the proper officer has reason to believe that a person in the classes in section 100(2) has goods liable to confiscation secreted inside his body, he may detain the person and must either (a) with the prior approval of a Deputy or Assistant Commissioner screen or scan the person, without prejudice to the person's rights under other law, including consent, and send a report to the nearest magistrate if goods appear to be secreted, or (b) produce the person before the nearest magistrate without unnecessary delay. The magistrate may then order screening or X-ray by a radiologist and, if satisfied, direct medical action. A person who admits and voluntarily submits is outside the section.
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 this section, so check it before acting.
Where section 103 fits
Section 103 follows sections 100 to 102, which cover search of suspected persons for goods secreted "about his person". Section 103 is the provision for goods suspected to be inside the body. The persons it applies to are those "referred to in sub-section (2) of section 100", so the five classes in that section carry over. Arrest is explained in section 104.
If you or a client are involved in a case under this section, our legal consultation page explains how we can help.
Sub-section (1): detention and two routes
Sub-section (1) was substituted with effect from 1-8-2019 by section 72 of the Finance (No.2) Act, 2019 (23 of 2019), as the footnote prints. It says that where the proper officer has reason to believe that any person referred to in section 100(2) has any goods liable to confiscation secreted inside his body, he may detain such person and shall take one of two routes.
| Route | What the officer does |
|---|---|
| (a) Screen or scan | With the prior approval of the Deputy Commissioner or Assistant Commissioner of Customs, as soon as practicable, screen or scan the person using such equipment as may be available at the customs station, without prejudice to any of the rights of the person under any other law for the time being in force, including his consent for such screening or scanning. If the goods appear to be secreted inside the body, he must forward a report of the screening or scanning to the nearest magistrate |
| (b) Produce before a magistrate | Produce the person without unnecessary delay before the nearest magistrate |
Two features of route (a) matter. The text makes the prior approval of a senior officer a condition. It also says the screening or scanning is without prejudice to the person's rights under other law, including consent. The text does not say what happens if consent is refused, other than that the other route (b) is available.
Sub-sections (2) and (3): the magistrate's role
Sub-section (2). A magistrate before whom a person is brought under sub-section (1) shall forthwith discharge the person if he sees no reasonable ground for believing that the person has such goods secreted inside the body.
Sub-section (3). Where the magistrate has reasonable ground for believing that the person has such goods, and is satisfied that it is necessary to have the body screened or X-rayed to discover them, he may make an order to that effect.
Sub-sections (4) and (5): the radiologist
Sub-section (4). After an order under sub-section (3), the proper officer shall, as soon as practicable, take the person before a radiologist possessing qualifications recognised by the Central Government for the purpose of the section, and the person shall allow the radiologist to screen or X-ray his body.
Sub-section (5). The radiologist shall, after screening or X-raying, forward his report, with any X-ray pictures, to the magistrate without unnecessary delay.
Sub-section (6): medical action
Where the magistrate receives a report from the proper officer under clause (a) of sub-section (1) (the words "from the proper officer under clause (a) of sub-section (1) or" were inserted with effect from 1-8-2019 by the Finance (No.2) Act, 2019), or from a radiologist under sub-section (5), or otherwise, and is satisfied that the person has goods liable to confiscation secreted inside his body, he may direct that suitable action for bringing out such goods be taken on the advice and under the supervision of a registered medical practitioner. The person shall be bound to comply.
Proviso: in the case of a female, no such action shall be taken except on the advice and under the supervision of a female registered medical practitioner.
Sub-section (7): custody
Where any person is brought before a magistrate under the section, the magistrate may, to enforce the section, order that person to be kept in such custody and for such period as he may direct.
Sub-section (8): voluntary admission
Nothing in the section applies to any person referred to in sub-section (1) who admits that goods liable to confiscation are secreted inside his body and who voluntarily submits himself for suitable action being taken for bringing out such goods.
Explanation: registered medical practitioner
A "registered medical practitioner" means any person who holds a qualification granted by an authority specified in the Schedule to the Indian Medical Degrees Act, 1916 (7 of 1916), or notified under section 3 of that Act, or by an authority specified in any of the Schedules to the Indian Medical Council Act, 1956 (102 of 1956). The text says nothing more about those Acts, and neither does this article.
The sequence at a glance
| Step | Who | Action | Sub-section |
|---|---|---|---|
| 1 | Proper officer | Reason to believe; may detain | (1) |
| 2 | Proper officer | Screen or scan with prior approval and respecting rights incl. consent, then report to magistrate; or produce before magistrate | (1)(a), (1)(b) |
| 3 | Magistrate | Discharge if no reasonable ground | (2) |
| 4 | Magistrate | May order screening or X-ray if satisfied it is necessary | (3) |
| 5 | Officer and radiologist | Person taken before qualified radiologist; report sent to magistrate | (4), (5) |
| 6 | Magistrate | May direct medical action under a registered medical practitioner | (6) |
| 7 | Magistrate | May order custody | (7) |
Example. Imran arrives on a flight and the proper officer has reason to believe he has swallowed packets of goods liable to confiscation. The officer detains him. With the prior approval of an Assistant Commissioner the officer has him scanned using the equipment available at the customs station, respecting his rights, including consent. The scan suggests packets, so the officer forwards the report to the nearest magistrate. If the magistrate is satisfied, he may direct medical action under a registered medical practitioner's advice and supervision.
Practical points
- Know the two routes. The officer may scan with prior approval, or go to the magistrate.
- Consent is expressly preserved. The scanning route is "without prejudice" to rights under other law, including consent.
- A magistrate checks the grounds. He must discharge if there is no reasonable ground.
- Medical action is supervised. It must be on a registered medical practitioner's advice, and for a female, a female practitioner's.
- Voluntary admission changes the position. Sub-section (8) takes such a person out of the section.
Goods recovered may be liable to confiscation; the procedure for that is in Section 111.
Need help with a body-concealment case?
Where a person has been detained on suspicion of carrying goods inside the body, quick legal advice on the steps in section 103 can matter. See our legal consultation page.
Key takeaways
- Section 103 applies to persons referred to in section 100(2) suspected of carrying goods liable to confiscation inside the body.
- The officer may detain the person and either screen or scan with prior approval, respecting rights including consent, or produce the person before the nearest magistrate.
- The magistrate discharges the person if there is no reasonable ground and may otherwise order screening or X-ray by a qualified radiologist.
- Medical action must be on a registered medical practitioner's advice, and a female practitioner's for a female.
- Sub-section (8) excludes a person who admits and voluntarily submits.
- Later Finance Acts may have changed this section; check before acting.
Read next
- Sections 100 to 102: search 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.