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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act Section 108 Amended: Gazetted Officers Can Summon Individuals for Evidence in Inquiries Under New Law.</h1> Section 108 of the Customs Act has been amended by the Taxation Laws (Amendment) Act, 2006. The revised provision allows any Gazetted officer of Customs, authorized by the Central Government, to summon individuals deemed necessary to attend and provide evidence or produce documents or other items during inquiries conducted under the Act.
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