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IGST_Rules_2017

Section / Rule Number Content


101 Power to search suspected persons in certain other cases
104 Power to arrest
105 Power to search premises
106A Power to inspect
107 Power to examine persons
108 Power to summon persons to give evidence and produce documents
110 Seizure of goods, documents and things
110A Provisional release of goods, documents and things seized pending adjudication
108A Penalty for failure to furnish information return.
108B
100. Power to search suspected persons entering or leaving India, etc.
102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
106. Power to stop and search conveyances.
109 Power to require production of order permitting clearance of goods imported by land.
109A Power to undertake controlled delivery.
110AA Action subsequent to inquiry,investigation or audit or any other specified purpose.

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