Customs Act, 1962 Section 107

Section Text

Any officer of customs empowered in this behalf by general or special order of the¹[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.

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1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).