Section 107 - Power to examine persons - Customs Act, 1962

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. ---------------- Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014