(2)The provisions of the Code of Criminal Procedure, 1898 (5 of 1898), relating to searches shall, so far as may be, apply to searches under this section subject 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 [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" (w.e.f. 26.5.1995).] were substituted.
