s 101 Issue of search warrant
101. —(1) This section applies if it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and after any inquiry which he or she thinks necessary, that there is reasonable cause to believe that in any dwelling house, shop or other building or place, there are concealed or deposited — ( a ) any dutiable or uncustomed goods; ( b ) any goods liable to forfeiture under this Act; ( c ) any goods as to which any offence under this Act has been committed; ( d ) any books, records, documents or other articles, directly or indirectly relating to any transaction or dealing in any of the goods mentioned in this subsection; ( e ) any computers or associated devices, or mobile communication devices, containing or to which is available any data relating to any transaction or dealing in any of the goods mentioned in this subsection; or ( f ) any cash that may afford evidence as to the commission of an offence under this Act. [Act 6 of 2025 wef 01/04/2025] (1A) The Magistrate or senior officer of customs may issue a warrant authorising any officer of customs named in the warrant, by day or by night and with or without any assistance — ( a ) to enter the dwelling house, shop or other building or place and there to search for and seize — (i) any goods reasonably suspected of being dutiable or uncustomed goods, or goods liable to forfeiture under this Act, or goods as to which any offence under this Act is suspected to have been committed; (ii) any books, records, documents or other articles that are reasonably believed to directly or indirectly relate to any transaction or dealing in any of the goods mentioned in this subsection; (iii) any computers or associated devices, or mobile communication devices, which are reasonably believed to contain any data relating to any transaction or dealing in any of the goods mentioned in this subsection or to which such data is reasonably believed to be available; and (iv) any cash reasonably believed to afford evidence as to the commission of an offence under this Act; ( b ) to arrest any person being in the dwelling house, shop, building or place, in whose possession anything mentioned in paragraph ( a ) may be found, or whom the officer of customs may reasonably suspect to have concealed or deposited anything mentioned in that paragraph; ( c ) to inspect the operation of, and any data contained in or available to, anything mentioned in paragraph ( a )(iii); ( d ) to, without payment, make copies of, or take extracts from — (i) anything mentioned in paragraph ( a )(ii); or (ii) any data contained in or available to anything mentioned in paragraph ( a )(iii); and ( e ) to take any reasonable steps to preserve anything mentioned in paragraph ( a )(ii), (iii) or (iv). [Act 6 of 2025 wef 01/04/2025] (2) Such officer may if it is necessary to do so — ( a ) break open any outer or inner door of the dwelling house, shop or other building or place and enter therein; ( b ) forcibly enter that place and every part thereof; ( c ) remove by force any obstruction to such entry, search, seizure and removal as that officer is empowered to effect; and ( d ) detain every person found in that place until that place has been searched. (3) In this section and section 103, “data” includes any computer program or computer software installed in a computer and any computer output (within the meaning given by section 2(1) of the Computer Misuse Act 1993). [Act 6 of 2025 wef 01/04/2025] —(1) This section applies if it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and after any inquiry which he or she thinks necessary, that there is reasonable cause to believe that in any dwelling house, shop or other building or place, there are concealed or deposited — ( a ) any dutiable or uncustomed goods; ( b ) any goods liable to forfeiture under this Act; ( c ) any goods as to which any offence under this Act has been committed; ( d ) any books, records, documents or other articles, directly or indirectly relating to any transaction or dealing in any of the goods mentioned in this subsection; ( e ) any computers or associated devices, or mobile communication devices, containing or to which is available any data relating to any transaction or dealing in any of the goods mentioned in this subsection; or ( f ) any cash that may afford evidence as to the commission of an offence under this Act. [Act 6 of 2025 wef 01/04/2025] (1A) The Magistrate or senior officer of customs may issue a warrant authorising any officer of customs named in the warrant, by day or by night and with or without any assistance — ( a ) to enter the dwelling house, shop or other building or place and there to search for and seize — (i) any goods reasonably suspected of being dutiable or uncustomed goods, or goods liable to forfeiture under this Act, or goods as to which any offence under this Act is suspected to have been committed; (ii) any books, records, documents or other articles that are reasonably believed to directly or indirectly relate to any transaction or dealing in any of the goods mentioned in this subsection; (iii) any computers or associated devices, or mobile communication devices, which are reasonably believed to contain any data relating to any transaction or dealing in any of the goods mentioned in this subsection or to which such data is reasonably believed to be available; and (iv) any cash reasonably believed to afford evidence as to the commission of an offence under this Act; ( b ) to arrest any person being in the dwelling house, shop, building or place, in whose possession anything mentioned in paragraph ( a ) may be found, or whom the officer of customs may reasonably suspect to have concealed or deposited anything mentioned in that paragraph; ( c ) to inspect the operation of, and any data contained in or available to, anything mentioned in paragraph ( a )(iii); ( d ) to, without payment, make copies of, or take extracts from — (i) anything mentioned in paragraph ( a )(ii); or (ii) any data contained in or available to anything mentioned in paragraph ( a )(iii); and ( e ) to take any reasonable steps to preserve anything mentioned in paragraph ( a )(ii), (iii) or (iv). [Act 6 of 2025 wef 01/04/2025] (2) Such officer may if it is necessary to do so — ( a ) break open any outer or inner door of the dwelling house, shop or other building or place and enter therein; ( b ) forcibly enter that place and every part thereof; ( c ) remove by force any obstruction to such entry, search, seizure and removal as that officer is empowered to effect; and ( d ) detain every person found in that place until that place has been searched. (3) In this section and section 103, “data” includes any computer program or computer software installed in a computer and any computer output (within the meaning given by section 2(1) of the Computer Misuse Act 1993). [Act 6 of 2025 wef 01/04/2025]