Customs Act, 1962 › Chapter VI — Provisions relating to conveyances carrying imported or exported goods

Section 38. Power to require production of documents and ask questions

Customs Act, 1962

Bare Act

Power to require production of documents and ask questions. — For the purposes of carrying out the provisions of this Act, the proper officer may require the person-in-charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions.

Judgments on Section 38

Mangalore Steamer Agents Association vs Union Of India — Karnataka High Court, 28 Nov 2025. Under notifications issued under Section 68(2) of the Finance Act, 1994, only the 'recipient of service' can be saddled with service tax on transport of goods by a vessel from a place outside India up to the customs…
The Chennai And Ennore Ports vs Union Of India — Madras High Court, 28 Mar 2023. A charging provision and notification may survive challenge, but service tax cannot be demanded from a person who is neither the provider nor the recipient of the taxable service where the notification under Section…