Section 107
Power to examine persons.
About this Act
An Act to consolidate and amend the law relating to Customs.
Any officer of customs empowered in this behalf by general or
special order of the 1[Principal Commissioner of Customs or Commissioner 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.
(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.
Notes
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).