Customs Act 1962

Searches, seizure and arrest

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] ^[helldodold[Commissioner of Customs]^helldod] 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. Substituted Vide Section 78 of the Finance Act 2014