Customs Act, 1962 › Chapter XIII — Searches, seizure and arrest

Section 107. Power to examine persons

Customs Act, 1962

Bare Act

Power to examine persons. — Any officer of customs empowered in this behalf by general or special order of the 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.

Judgments on Section 107

I.G. International vs Cc (Import) Nhavasheva — CESTAT, 25 Oct 2019. Payment of differential duty before issuance of the show cause notice does not bar imposition of penalty where undervaluation by suppression/fraud is established, but confiscation and redemption fine cannot be sustained…
Bijan Halder And Anr. vs State Of West Bengal And Ors. — Calcutta High Court, 14 May 1993. Since offences under the Customs Act are non-cognizable (Section 104(4)) and customs officers act under independent statutory powers rather than as police investigating officers, Section 167, Cr.P.C.