September 13, 2026

Section 107. Power to Examine Persons – Customs Act, 1962

Customs Act, 1962 — Chapter XIII: Searches, Seizure and Arrest

107. Power to examine persons

Any officer of customs empowered in this behalf by general or special order of the Principal Commissioner/Commissioner of Customs may, during an enquiry in connection with the smuggling of any goods, examine orally any person acquainted with the facts and circumstances of the case.