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Custom Law - 6. page

Power to examine persons [Section 107]

Power to examine persons [Section 107]:  Any officer of customs empowered in this behalf by general or special order of the Principal Commissioner/Commissioner of Customs may, during the course of any enquiry […]

Power to inspect [Section 106A]

Power to inspect [Section 106A]: Any proper officer authorised in this behalf by the Principal Commissioner/Commissioner of Customs may, for the purpose of ascertaining whether or not the requirements of this Act […]

Power to search premises [Section 105]

Power to search premises [Section 105]:  Section 105 provides that if the Assistant/Deputy Commissioner of Customs or in any area adjoining the land frontier or the coast of India an officer of […]

Power to arrest [Section 104]

Power to arrest [Section 104]: To tackle the menace of smuggling and other serious economic offences including commercial frauds effectively, apart from penal action in departmental adjudication, the Customs Act, also provides […]