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Distinction between the provisions of section 100 and section 101

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.

 

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