107. Power to examine persons.

12 judgments cite this provision SC

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.