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IGST_Rules_2017

Section / Rule Number Content


100. Power to search suspected persons entering or leaving India, etc.
101 Power to search suspected persons in certain other cases
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.
104 Power to arrest
105 Power to search premises
106. Power to stop and search conveyances.
106A Power to inspect
107 Power to examine persons
108 Power to summon persons to give evidence and produce documents
108A Penalty for failure to furnish information return.
108B
109 Power to require production of order permitting clearance of goods imported by land.
109A Power to undertake controlled delivery.
110 Seizure of goods, documents and things
110A Provisional release of goods, documents and things seized pending adjudication
110AA Action subsequent to inquiry,investigation or audit or any other specified purpose.

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