Section 108: Power to summon persons to give evidence and produce documents.

The Customs Act, 1962Central Act · Act 52 of 1962

[(1) Any Gazetted Officer of customs *** 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).

Where this provision sits

Act	The Customs Act, 1962
Section	108
Marginal note	Power to summon persons to give evidence and produce documents.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	11

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 29 of 2006. . Subs. by Act 29 of 2006, s. 25, for sub-section (1) (w.e.f. 13-7-2006).
omitted, Act 18 of 2008. . 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).

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