https://www.taxtmi.com/acts?id=1003 The Authority under the Customs Act is given civil court powers for discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions, and compelling production of books of account and other records. It is deemed a civil court for the limited purpose of section 195 of the Code of Criminal Procedure, while proceedings before it are treated as judicial proceedings for sections 193, 228 and 196 of the Indian Penal Code. The provision links the Authority's functions to civil court-like procedural powers and penal consequences. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 12:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1003 The Authority under the Customs Act is given civil court powers for discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions, and compelling production of books of account and other records. It is deemed a civil court for the limited purpose of section 195 of the Code of Criminal Procedure, while proceedings before it are treated as judicial proceedings for sections 193, 228 and 196 of the Indian Penal Code. The provision links the Authority's functions to civil court-like procedural powers and penal consequences. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1003