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of <h1>Gazetted Customs Officers Can Summon Individuals for Evidence Under Section 108 of the Customs Act, 1962</h1> Section 108 of the Customs Act, 1962, grants any Gazetted officer of Customs the authority to summon individuals to provide evidence or produce documents necessary for inquiries under the Act. The summons can request specific documents or a category of documents. Individuals summoned are required to attend personally or through an authorized agent and must truthfully provide information and documents. Exemptions under Section 132 of the Code of Civil Procedure, 1908, apply to attendance requisitions. Such inquiries are considered judicial proceedings as per Sections 193 and 228 of the Indian Penal Code, 1860.
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