Customs Act, 1962 › Chapter XVI — Offences and Prosecutions
Section 134. Refusal to be X-rayed
Customs Act, 1962
Bare Act
Refusal to beX-rayed. — If any person -
(a) resists or refuses to allow aradiologist to screen or to take X-ray picture of his body inaccordance with an order made by a Magistrate under section 103, or
(b) resists or refuses to allowsuitable action being taken on the advice and under the supervisionof a registered medical practitioner for bringing out goods liable toconfiscation secreted inside his body, as provided in section 103, he shall be punishable withimprisonment for a term which may extend to six months, or with fine,or with both.
Judgments on Section 134
- M/S Bhagwati Products Limited vs C.C. Noida — CESTAT, 12 Dec 2025. Equity has no place in the interpretation of a fiscal statute — 'there is no room for any intendment... there is no equity about a tax...