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of <h1>Customs Act Section 107: Empowering Officers to Examine Individuals and Documents in Smuggling Inquiries.</h1> Section 107 of the Customs Act, 1962, grants customs officers, authorized by the Principal Commissioner or Commissioner of Customs, the power to examine individuals during inquiries related to smuggling. These officers can require individuals to produce or deliver documents or items relevant to the inquiry and can also examine persons familiar with the facts and circumstances of the case.
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