Bare ActsThe Customs Act,1962

Section 107

Power to examine persons.

Amendment status not verified — confirm the current text below against the official source.

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.

Section 107 – The Customs Act,1962 | DailyLaw.ai