Power to examine persons. 

SECTION 107. 

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.

Note :-

1. Substituted by Act 25 of 2014, section 78, for “Commissioner of Customs” (w.e.f. 06.08.2014). Earlier the words “Commissioner of Customs” were substituted by Act 22 of 1995, section 50, for the words “Collector of Customs” (w.e.f. 26.05.1995).