Issue of Summons - CBEC's Customs Manual 2023 - Customs

16. Issue of Summons: 16.1 Power to summon persons to give evidence and produce documents in Customs Act flows through section 108 of the Customs Act, 1962 which prescribes as follows: Any Gazetted Officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under this Act. (2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned. (3) All persons so summoned shall be bound to attend either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and produce such documents and other things as may be required: (4) Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860). 16.2 On issue of summons in Customs matters, the following guidelines have been issued by Central Board of Indirect Taxes and Customs: (i) Power to issue summons is generally exercised by Gazetted Officers (Appraiser / Superintendent), though higher officers also issue summons. Summons by Appraiser/ Superintendent should also be issued after obtaining prior written permission from an Officer not below the rank of the Assistant Commissioner with the reasons for issue of summons to be reduced in writing. (ii) Where for operational reasons it is not possible to obtain such prior written permission oral/telephonic permission from such officer must be obtained and the same should be reduced to writing and intimated to the officers according such permission at the earliest opportunity. (iii) In all such cases, where summons are issued, the officer issuing summons submit a report or should record a brief of the proceedings in the case file and submit the same to the officer who has authorized to issue the summons. (iv) Further senior management officials such as CEO, CFO General Manager of large Company or PSU should not generally be issued summons at the first instance They should be summoned only when there are indications in the investigation of their involvement in the decision making process which led to revenue of loss. (v) An officer who has issued summons for recording of statement in such case where summons is issued to senior functionaries should be available in the office and record the statement as per schedule given in summons. However, if for some operational reason the officer is not available to attend the proceedings as per schedule, this may be informed to the person summoned in advance. [Reference F.No. 394/05/2015-Cus ( AS) dated 04.02.2015]