Customs Act : Power to examine persons. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Power to examine persons.

107.Power to examine persons. Any officer of customs empowered in this behalf by general or special order of the [Commissiner of Customs] may, during the course of any enquiry in connection with the smuggling of any goods,- (a) require any person to produce or deliver any document or thing relevant to the enquiry ; (b) examine any person acquainted with the facts and circumstances of the case. ---------------------------------------------------------------------- 1 Ins. by Act 12 of 1969, s.3 (w.e.f. 3-1-1969). ---------------------------------------------------------------------- 1218