Section 107 of The Customs Act,1962 View Chapter 13

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] 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.

1Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).