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] 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.

Official Hindi (PDF) ↗

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