https://www.taxtmi.com/caselaws?id=42503 Section 108 of the Customs Act is described as an independent power to summon persons and record evidence in inquiries connected with smuggling. Its use is not contingent on prior initiation of confiscation or penalty proceedings under Section 124, distinguishing the broader evidentiary inquiry from the investigatory function under Section 107. Interrogation at this stage does not carry a statutory or inherent right to the presence of legal counsel. Customs officers may question summoned persons and record their answers, but cannot compel a witness to write out a statement personally. en-us Mon, 30 Nov 1987 00:00:00 +0530 Fri, 11 Jun 2010 16:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42503 Section 108 of the Customs Act is described as an independent power to summon persons and record evidence in inquiries connected with smuggling. Its use is not contingent on prior initiation of confiscation or penalty proceedings under Section 124, distinguishing the broader evidentiary inquiry from the investigatory function under Section 107. Interrogation at this stage does not carry a statutory or inherent right to the presence of legal counsel. Customs officers may question summoned persons and record their answers, but cannot compel a witness to write out a statement personally. Case-Laws Customs Mon, 30 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42503