Customs Section 106 Explained
Stop and search conveyances
At a Glance
Section 106 - Stop and search conveyances.
Evidence, jurisdiction, safeguards and later proceedings must be documented.
This chapter contains intrusive enforcement powers such as search, examination, summons, arrest and seizure, together with statutory safeguards.
Finin2min Decode
In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.
Evidence, jurisdiction, safeguards and later proceedings must be documented. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.
Practical Example
A vessel arrives with a cargo line that does not perfectly match the commercial documents. The carrier, custodian, broker and importer preserve the manifest history, amendment request, timestamps and officer approval rather than correcting only the internal ERP record.
For section 106, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.
Professional Alert
Evidence, jurisdiction, safeguards and later proceedings must be documented.
The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Arrival/departure manifest history
- Bill of lading or airway bill
- Custodian and carrier messages
- Amendment request and approval
- Loading/unloading and gate records
Common Errors
- Amending internal records without correcting the Customs record
- Losing carrier/custodian timestamps
- Treating manifest acceptance as goods clearance
FAQs
Evidence, jurisdiction, safeguards and later proceedings must be documented.
No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.
Evidence, jurisdiction, safeguards and later proceedings must be documented.
Official Sources
India Code - Customs Act, 1962
Source status: CONTROLLED INDEX. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.