https://www.taxtmi.com/caselaws?id=43928 Section 108 of the Customs Act permits a gazetted customs officer to summon persons for evidence or documents in an inquiry connected with smuggling, and an under-valuation inquiry can fall within that scope because undervaluation may render goods liable to confiscation under section 111(m). The text explains that pending valuation proceedings under section 14 do not prevent a parallel customs inquiry, and a transfer of the matter for fuller investigation does not by itself show lack of jurisdiction or mala fides. It also notes that the importer's status or prior governmental approval for the goods does not exclude the customs power to investigate valuation and possible confiscation. en-us Mon, 30 Mar 1992 00:00:00 +0530 Tue, 22 Jun 2010 09:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43928 Section 108 of the Customs Act permits a gazetted customs officer to summon persons for evidence or documents in an inquiry connected with smuggling, and an under-valuation inquiry can fall within that scope because undervaluation may render goods liable to confiscation under section 111(m). The text explains that pending valuation proceedings under section 14 do not prevent a parallel customs inquiry, and a transfer of the matter for fuller investigation does not by itself show lack of jurisdiction or mala fides. It also notes that the importer's status or prior governmental approval for the goods does not exclude the customs power to investigate valuation and possible confiscation. Case-Laws Customs Mon, 30 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43928