The Customs Act

Power to search suspected persons entering or leaving India, etc

Power to search suspected persons in certain other cases

Persons to be searched may require to be taken before gazetted officer of customs or magistrate

Power to screen or X-ray bodies of suspected persons for detecting secreted goods

Power to arrest

Power to search premises

Power to stop and search conveyances

Power to inspect

Power to examine persons

Power to summon persons to give evidence and produce documents

Obligation to furnish informatio

Penalty for failure to furnish information return

Power to require production of order permitting clearance of goods imported by land

Power to undertake controlled delivery

Seizure of goods, documents and things

Provisional release of goods, documents and things seized pending adjudication


SEARCHES, SEIZURE AND ARREST


1[108B. Penalty for failure to furnish information return.--Where the person who is required to
furnish information under section 108A fails to do so within the period specified in the notice issued
under sub-section (3) thereof, the proper officer may direct such person to pay, by way of penalty, a sum
of one hundred rupees for each day of the period during which the failure to furnish such information
continue.]

LAWGIST

# 108B Penalty for failure to furnish information return