Customs Act, 1962 — Chapter XIII: Searches, Seizure and Arrest
108. Power to summon persons to give evidence and produce documents
- A gazetted officer of customs has power to summon any person whose attendance he considers necessary, either to give evidence or to produce a document or other thing, in an inquiry the officer is making under this Act.
- A summons to produce documents/things may be for specific documents or for all documents/things of a specified description in the person’s possession/power.
- All persons so summoned are bound to attend, either in person or by an authorised agent, as directed, and to state the truth and produce documents/things as required.
- Every such inquiry is deemed a judicial proceeding under sections 193 and 228 of the Indian Penal Code.
