Section 107:
Power to examine persons.
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.
Notes:
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).