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of <h1>Customs Act, 1962: Gazetted Officers Can Summon Individuals for Evidence; Senior Management Not Initially Summoned Unless Implicated.</h1> The Customs Act, 1962, empowers Gazetted Officers to summon individuals to provide evidence or documents during inquiries. Summons can be issued for specific or general documents, and compliance is mandatory. Such inquiries are judicial proceedings under the Indian Penal Code. Guidelines by the Central Board of Indirect Taxes and Customs dictate that summons are typically issued by Gazetted Officers after written permission from an Assistant Commissioner. In urgent cases, oral permission is acceptable. Senior management should not be summoned initially unless implicated in revenue loss. Officers must document proceedings and be present for scheduled statements.
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