107. Power to examine persons
Any officer of customs empowered in this behalf by general or special order of the [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.
Amendment notes (1)
- Subs w.e.f. 6-8-2014 . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).