(1)

If the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).], 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 [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs " (w.e.f. 26.5.1995).] were substituted.