https://www.taxtmi.com/acts?id=1102 Power is conferred on a customs officer, when specially or generally empowered by the Principal Commissioner of Customs or Commissioner of Customs, to act during an enquiry connected with smuggling. The officer may require any person to produce or deliver documents or other things relevant to the enquiry and may examine any person acquainted with the facts and circumstances of the case. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 11:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1102 Power is conferred on a customs officer, when specially or generally empowered by the Principal Commissioner of Customs or Commissioner of Customs, to act during an enquiry connected with smuggling. The officer may require any person to produce or deliver documents or other things relevant to the enquiry and may examine any person acquainted with the facts and circumstances of the case. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1102