https://www.taxtmi.com/acts?id=1103 A Gazetted officer of Customs may summon any person considered necessary in an inquiry under the Customs Act to give evidence or produce documents or other things. The summons may relate to specified items or to all documents or things of a particular description in the possession or control of the person summoned. Persons summoned must attend personally or through an authorised agent, state the truth, and produce the required materials, subject to the exemption under section 132 of the Code of Civil Procedure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 11:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1103 A Gazetted officer of Customs may summon any person considered necessary in an inquiry under the Customs Act to give evidence or produce documents or other things. The summons may relate to specified items or to all documents or things of a particular description in the possession or control of the person summoned. Persons summoned must attend personally or through an authorised agent, state the truth, and produce the required materials, subject to the exemption under section 132 of the Code of Civil Procedure. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1103