"105. (1) if the Assistant Collector of Customs, or in any area adjoining the land frontier or the coast of India an officer of customs specially empowered by name in this behalf by the Board, has reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceeding under this Act, are secreted in any place, he may authorise any officer of customs to search or may himself search for such goods, documents or things.

(2) The provision of the Code of Criminal Procedure, 1898, relating to searches shall, so far as may be, apply to searches under this section subjects to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "magistrate" wherever it occurs, the words "collector of Customs" were substituted. "

THEIR Lordships observed-

"it was further submitted on behalf of the appellant that the power of search under section 105 of the Customs Act cannot be exercise unless the authorisation specifies a document for which search is to be made. In other words, it is contended that the power of search under section 105 of the Customs Act is not of general ch

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