https://www.taxtmi.com/manuals?id=2365 Power to require attendance and production of documents in customs inquiries arises from section 108 of the Customs Act, allowing Gazetted Officers to summon persons to give evidence or produce specified documents or all documents of a description; summoned persons must attend, state the truth, and produce materials, and such inquiries are deemed judicial proceedings. CBEC guidance requires prior written authorization for summons by lower Gazetted Officers, mandates recording reasons and filing reports, permits temporary oral permission to be reduced to writing, and limits first-instance summons of senior executives, with the issuing officer expected to record statements. en-us Sun, 05 Mar 2023 14:04:00 +0530 Tue, 07 Mar 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2365 Power to require attendance and production of documents in customs inquiries arises from section 108 of the Customs Act, allowing Gazetted Officers to summon persons to give evidence or produce specified documents or all documents of a description; summoned persons must attend, state the truth, and produce materials, and such inquiries are deemed judicial proceedings. CBEC guidance requires prior written authorization for summons by lower Gazetted Officers, mandates recording reasons and filing reports, permits temporary oral permission to be reduced to writing, and limits first-instance summons of senior executives, with the issuing officer expected to record statements. Manuals Customs Sun, 05 Mar 2023 14:04:00 +0530 https://www.taxtmi.com/manuals?id=2365