Power to examine persons
Section 107 of the Customs Act, 1962 deals with 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 The Act came into force on 01 Feb 1963.
Any officer of customs empowered in this behalf by general or special order of the 1[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.
Section 107, The Customs Act, 1962 (Act 52 of 1962).
Questions about Section 107
What does Section 107 of the Customs Act deal with?
Section 107 of the Customs Act is headed "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
How do I find court cases under Section 107 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 107, section 107 Customs Act 1962, section 107 of the Customs Act. People searching for it also type customs act 107 5 and customs act 107 8. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 107 of the Customs Act come into force?
Section 107 of the Customs Act, cited as Customs Act 1962 107, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.