https://www.taxtmi.com/caselaws?id=42487 Section 108 of the Customs Act confers an independent power to summon persons for inquiry into smuggling, and that power is not confined to the stage after a Section 124 notice. A person examined under Section 108 has no right, as of course, to insist on the presence of counsel during interrogation because the inquiry is investigative rather than adversarial. A witness cannot be compelled to write down his own statement, although the Customs Officer may question the witness and record the answers. The summons-based customs inquiry was sustained, while the mode of recording statements was clarified. en-us Mon, 30 Nov 1987 00:00:00 +0530 Fri, 11 Jun 2010 15:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42487 Section 108 of the Customs Act confers an independent power to summon persons for inquiry into smuggling, and that power is not confined to the stage after a Section 124 notice. A person examined under Section 108 has no right, as of course, to insist on the presence of counsel during interrogation because the inquiry is investigative rather than adversarial. A witness cannot be compelled to write down his own statement, although the Customs Officer may question the witness and record the answers. The summons-based customs inquiry was sustained, while the mode of recording statements was clarified. Case-Laws Customs Mon, 30 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42487