Sections 105-106A 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.
Three sections give customs officers physical powers beyond the person. Section 105 allows the search of any place where goods liable to confiscation, or useful documents and things, are believed to be secreted. Section 106 allows the stopping and searching of aircraft, vehicles, animals and vessels used in smuggling. Section 106A allows the inspection of places intimated under Chapters IVA and IVB and a check of the accounts kept there. This article explains them as printed in the text on the CBIC portal updated to 30 March 2022.
An Assistant or Deputy Commissioner (or, near the land frontier or coast, a specially empowered officer) who has reason to believe that goods liable to confiscation, or documents or things relevant to a proceeding, are secreted in any place may search or authorise a search (section 105). The proper officer may stop and search an aircraft, vehicle, animal or vessel used in smuggling, and break open locks if keys are withheld (section 106). An authorised officer may inspect places and accounts under Chapters IVA and IVB at any reasonable time (section 106A).
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
All three sit in Chapter XIII, "Searches, seizure and arrest". The earlier sections deal with persons: see sections 100 to 102 and section 103. Arrest is in section 104. Later sections deal with examination and summons (sections 107 and 108) and seizure.
If premises have been searched and you want guidance on your position, our legal dispute resolution team can help.
Section 105: power to search premises
Sub-section (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 the 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.
The words "Assistant Commissioner of Customs or Deputy Commissioner of Customs" were substituted with effect from 11.05.1999 by section 100 of the Finance Act, 1999 (27 of 1999), as the footnote prints.
| Element | Text |
|---|---|
| Who can act | Assistant or Deputy Commissioner; or in frontier or coastal areas, an officer specially empowered by name by the Board |
| Trigger | Reason to believe that goods liable to confiscation, or documents or things relevant to a proceeding, are secreted in any place |
| Power | Authorise any customs officer to search, or search himself |
Notice that the object is wider than goods. Documents or things in the officer's opinion useful or relevant to a proceeding are covered too.
Sub-section (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 a modification: sub-section (5) of section 165 of that Code has effect as if for the word "Magistrate" wherever it occurs, the words "Principal Commissioner of Customs or Commissioner of Customs" were substituted. The footnote says "Now see the Code of Criminal Procedure, 1973 (2 of 1974)", and the reader should check the current procedural and penal law for the corresponding provision. The words "Principal Commissioner of Customs or Commissioner of Customs" were put in by section 78 of the Finance (No.2) Act, 2014 (25 of 2014) with effect from 06.08.2014.
Example. A Deputy Commissioner has reason to believe that a warehouse in a port town holds goods liable to confiscation and some ledgers relevant to a proceeding under the Act. He may authorise an officer to search the premises, or search himself, applying the search provisions of the Code that the section names, so far as may be.
Section 106: power to stop and search conveyances
Sub-section (1). Where the proper officer has reason to believe that any aircraft, vehicle or animal in India, or any vessel in India or within the Indian customs waters, has been, is being, or is about to be, used in the smuggling of any goods or in the carriage of any goods which have been smuggled, he may at any time:
- stop any such vehicle, animal or vessel, or in the case of an aircraft, compel it to land; and then
- (a) rummage and search any part of the aircraft, vehicle or vessel;
- (b) examine and search any goods in the aircraft, vehicle or vessel or on the animal;
- (c) break open the lock of any door or package for exercising the powers in (a) and (b), if the keys are withheld.
Sub-section (2): how a vessel, aircraft, vehicle or animal may be stopped.
| Case | What the text provides |
|---|---|
| (a) Vessel or aircraft | It is lawful for a vessel or aircraft in Government service, flying her proper flag, and any authority authorised by the Central Government, to summon the vessel to stop or the aircraft to land by an international signal, code or other recognised means. The vessel shall forthwith stop or aircraft land. If it fails, chase may be given, and if after a gun is fired as a signal it still fails, it may be fired upon |
| (b) Vehicle or animal | The proper officer may use all lawful means for stopping it, and where those fail, the vehicle or animal may be fired upon |
This is a strong power and the text sets its limits in the words: the officer must have reason to believe the conveyance is used in smuggling or in carrying smuggled goods, and for vehicles and animals "all lawful means" come first. The text does not say what "lawful" requires beyond that, and this article adds no rule.
Section 106A: power to inspect
Section 106A was inserted by section 3 of the Customs (Amendment) Act, 1969 (12 of 1969) with effect from 03.01.1969, and the words "Principal Commissioner of Customs or Commissioner of Customs" were substituted with effect from 06.08.2014, as the footnotes print.
Any proper officer authorised in this behalf by the Principal Commissioner of Customs or Commissioner of Customs may, to ascertain whether the requirements of the Act have been complied with, at any reasonable time:
- enter any place intimated under Chapter IVA or Chapter IVB, as the case may be;
- inspect the goods kept or stored there;
- require any person found there who is in charge of it for the time being to produce for inspection the accounts maintained under that Chapter; and
- require that person to furnish such other information as the officer may reasonably require to ascertain whether the goods have been illegally imported or exported, or are likely to be illegally exported.
This section is tied to the places and accounts that Chapters IVA and IVB require. Those chapters cover the detection of illegally imported goods and of illegal export, and other articles in this series explain them.
The three powers compared
| Feature | Section 105 | Section 106 | Section 106A |
|---|---|---|---|
| Object | Goods liable to confiscation; documents or things relevant to a proceeding | Conveyances used in smuggling; goods in them | Places intimated under Chapter IVA or IVB; goods and accounts there |
| Who | Assistant or Deputy Commissioner; or specially empowered officer in frontier or coastal areas | The proper officer | A proper officer authorised by the Principal Commissioner or Commissioner |
| Trigger | Reason to believe goods, documents or things are secreted in any place | Reason to believe a conveyance is, was or will be used in smuggling | Purpose of ascertaining compliance |
| Time | Not stated | "At any time" | "At any reasonable time" |
Practical points
- Ask for the authority. Section 105 needs a particular rank, or a specially empowered officer in frontier or coastal areas; section 106A needs authorisation.
- Note what was taken. Section 105 covers documents and things, not only goods; keep a record of what was searched and removed.
- Keep Chapter IVA and IVB accounts in order. Section 106A lets an authorised officer inspect them at a reasonable time.
- Do not withhold keys. Under section 106(1)(c) a lock may be broken open if the keys are withheld.
- Take advice early. Searches often lead to seizure and proceedings; the confiscation provisions are explained in Section 111.
Need help after a search or inspection?
If your premises, vehicle or records have been searched or inspected, our team can help you understand the powers used and your options. See our legal dispute resolution page.
Key takeaways
- Section 105 lets an Assistant or Deputy Commissioner, or a specially empowered officer in frontier or coastal areas, search or authorise a search for goods liable to confiscation and for documents or things relevant to a proceeding.
- The search provisions of the Code that the section names apply so far as may be, with one modification; check the current procedural law.
- Section 106 lets the proper officer stop and search conveyances used in smuggling, compel an aircraft to land and break open locks if keys are withheld.
- Section 106A lets an authorised officer inspect places, goods and accounts under Chapters IVA and IVB at a reasonable time.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Section 104: power to arrest and bail
- Sections 107 and 108: examination of persons and summons
- Sections 100 to 102: search of suspected persons
- Border measures: customs seizure of counterfeit goods
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.