Lawgist108Power to summon persons to give evidence and produce documents
1[(1) Any Gazetted Officer of customs 2*** 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:
Provided that the exemption under section 132 of the Code of Civil Procedure, 1908 (5 of 1908), shall be applicable to any requisition for attendance under this section.
(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).
Download our fully-offline, High speed android app.- Click here
1. Subs. by Act 29 of 2006, s. 25, for sub-section (1) (w.e.f. 13-7-2006).
2. The words "duly empowered by the Central Government in this behalf", omitted by Act 18 of 2008, s. 69 (w.e.f. 13-7-2006).
- 100 Power to search suspected persons entering or leaving India, etc
- 101 Power to search suspected persons in certain other cases
- 102 Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
- 104 Power to arrest
- 105 Power to search premises
- 106 Power to stop and search conveyances
- 106A Power to inspect
- 107 Power to examine persons
- 108 Power to summon persons to give evidence and produce documents
- 108A Obligation to furnish informatio
- 108B Penalty for failure to furnish information return
- 109 Power to require production of order permitting clearance of goods imported by land
- 109A Power to undertake controlled delivery
- 110 Seizure of goods, documents and things
- 110A Provisional release of goods, documents and things seized pending adjudication
