PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
Conferring certain Powers of Magistrate 1st Class on Customs officers
1[158A. For the purposes of entry, search, seizure and arrest under this Act, the Government may, by notification in the official Gazette, confer the powers of a Magistrate of the First Class described in the Schedule III of the Code of Criminal Procedure, 1898 (Act V of 1898) on an officer of Customs not below the rank of Assistant Commissioner.]
1
Section 158A was inserted by section 37 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
