law: Custom Act, 1962 
  105.
  
  Power to Search Premises – 
  (1)
  
  If the Assistant 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 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 145 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 were substituted.