Distinction between the provisions of section 100 and section 101 :
S.No. | Section 100 | Section 101 |
1 | A person can be searched if he has secreted any goods liable to confiscation/any documents relating thereto in his person. | A person can be searched if he has secreted specified goods liable to confiscation/documents relating thereto in his person. |
2 | Proper officer is empowered to search the person. | Officer of customs can search the person only if he is empowered in this behalf by general or special order of the Principal Commissioner/Commissioner of Customs. |