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Union of India - Section
Section 107 in The Customs Act, 1962
107. Power to examine persons.
- Any officer of customs empowered in this behalf by general or special order of the [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" (w.e.f. 26.5.1995).] may, during the course of any enquiry in connection with the smuggling of any goods,-| Substituted by Act 29 of 2006, Section 25, for sub-Section (1) (w.e.f. 13.7.2006). Prior to its substitution, sub-Section (1) read as under:- " (1) Any Gazetted Officer of Customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making in connection with the smuggling of any goods." |