https://www.taxtmi.com/manuals?id=7512 Power to summon persons under the Customs Act permits Gazetted Officers to compel attendance and production of specified documents or all documents of a described class; summoned persons must attend, state the truth and produce materials, and such inquiries are deemed judicial proceedings. Board guidelines require prior written authorization for summons by Appraisers or Superintendents (or oral permission later reduced to writing where necessary), recording of reasons and filing of a report, and caution against summoning senior management at the initial stage absent indicia of involvement. en-us Fri, 21 Feb 2025 12:38:09 +0530 Fri, 21 Feb 2025 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7512 Power to summon persons under the Customs Act permits Gazetted Officers to compel attendance and production of specified documents or all documents of a described class; summoned persons must attend, state the truth and produce materials, and such inquiries are deemed judicial proceedings. Board guidelines require prior written authorization for summons by Appraisers or Superintendents (or oral permission later reduced to writing where necessary), recording of reasons and filing of a report, and caution against summoning senior management at the initial stage absent indicia of involvement. Manuals Customs Fri, 21 Feb 2025 12:38:09 +0530 https://www.taxtmi.com/manuals?id=7512