Sections 107-108 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 107 lets an empowered customs officer require documents and examine persons during an enquiry connected with smuggling. Section 108 lets a gazetted officer of customs summon any person to give evidence or produce documents in any inquiry under the Act, binds the person summoned to attend and state the truth, and deems the inquiry a judicial proceeding for two named sections of another Code. This article explains both as printed in the text on the CBIC portal updated to 30 March 2022.
During an enquiry in connection with the smuggling of goods, an officer empowered by general or special order of the Principal Commissioner or Commissioner may require production of documents or things and examine any person acquainted with the facts (section 107). A gazetted officer of customs may summon any person whose attendance he considers necessary to give evidence or produce documents in any inquiry under the Act (section 108(1)). The person summoned is bound to attend and to state the truth (108(3)), and the inquiry is deemed a judicial proceeding for the purposes of the sections of the Indian Penal Code, 1860 that the text names (108(4)).
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed these sections, so check them before acting.
Where these sections fit
Sections 107 and 108 sit in Chapter XIII, "Searches, seizure and arrest". They follow the powers of search and arrest in section 104 and the search of premises in sections 105 to 106A. Section 108A, on the obligation to furnish information, is in sections 108A and 108B.
If you have received a summons, our legal dispute resolution team can help you prepare for it.
Section 107: power to examine persons
Section 107 says any officer of customs empowered in this behalf by general or special order of the Principal Commissioner of Customs or Commissioner of Customs may, during the course of any enquiry in connection with the smuggling of any goods:
| Clause | Power |
|---|---|
| (a) | Require any person to produce or deliver any document or thing relevant to the enquiry |
| (b) | Examine any person acquainted with the facts and circumstances of the case |
The words "Principal Commissioner of Customs or Commissioner of Customs" were substituted with effect from 06.08.2014 by section 78 of the Finance (No.2) Act, 2014 (25 of 2014), as the footnote prints.
Note two limits in the text. The power is available only during an enquiry in connection with smuggling; and the officer must be empowered by an order. The section does not say how the examination is recorded or whether a statement can be used later; the text is silent.
Section 108(1): the power to summon
Sub-section (1) was substituted with effect from 13.07.2006 by section 25 of the Taxation Laws (Amendment) Act, 2006 (29 of 2006), and the words "duly empowered by the Central Government in this behalf" were omitted by section 69 of the Finance Act, 2008 (18 of 2008), as the footnotes print. As it stands:
Any Gazetted Officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under this Act.
Compare section 107 with section 108(1):
| Feature | Section 107 | Section 108(1) |
|---|---|---|
| Who | Customs officer empowered by general or special order | Gazetted Officer of customs |
| Inquiry covered | Enquiry in connection with smuggling of goods | Any inquiry under the Act |
| Power | Require documents or things; examine persons acquainted with facts | Summon a person to give evidence or produce a document or thing |
The footnote shows that the earlier wording of section 108(1) tied the summons to inquiries "in connection with the smuggling of any goods". The live text speaks of "any inquiry which such officer is making under this Act", which is wider. The earlier wording is not the rule and is not relied on here.
Section 108(2): what a summons for documents may ask
A summons to produce documents or other things may be for:
- the production of certain specified documents or things, or
- the production of all documents or things of a certain description in the possession or under the control of the person summoned.
Section 108(3): duty to attend and to state the truth
All persons so summoned are bound to:
- attend either in person or by an authorised agent, as the officer may direct;
- state the truth upon any subject respecting which they are examined or make statements; and
- produce such documents and other things as may be required.
Proviso. The exemption under section 132 of the Code of Civil Procedure, 1908 (5 of 1908) shall be applicable to any requisition for attendance under the section. The text says no more about that Code. The reader should check the current procedural and penal law for the corresponding provision.
Two points stand out. The officer directs whether attendance is in person or by authorised agent; the person does not choose. And the duty to state the truth is in the Act itself, which matters when sub-section (4) is read.
Section 108(4): judicial proceeding
Every such inquiry shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860). The text says no more about that Code; again, the reader should check the current procedural and penal law for the corresponding provisions. In plain terms, the Act treats an inquiry under the section as a judicial proceeding for the purposes of those two sections, which is why attending and answering truthfully is treated seriously.
Example. Sunrise Traders Pvt Ltd's finance manager receives a summons from a gazetted officer of customs asking him to attend and produce all purchase files of a certain description for a named period. Under sub-section (2) the summons may call for all documents of a certain description. Under sub-section (3) he is bound to attend in person or through an authorised agent as the officer directs, to state the truth on matters he is examined about and to produce the documents asked for.
What the sections do not say
- They do not give a period of notice for a summons.
- They do not say where the person must attend.
- They do not say what happens to a person who does not attend; other provisions of the Act and other law apply.
- They do not say whether a lawyer or a chartered accountant may attend with the person.
- They do not set out how long an inquiry may last.
Practical points
- Read the summons for its object. It may call for evidence, for documents or things, or for both.
- Check who issued it. Section 108 requires a gazetted officer; section 107 needs an empowered officer during a smuggling enquiry.
- Decide who attends. The officer may direct attendance in person or by an authorised agent.
- Sort documents by description. Sub-section (2) lets a summons ask for all documents of a certain description.
- Prepare to be accurate. Sub-section (3) binds the person to state the truth, and sub-section (4) makes the inquiry a judicial proceeding for the sections it names.
Where an inquiry leads to seizure, see Section 111 on confiscation of goods.
Need help with a customs summons?
A summons is easier to handle with a clear view of what it asks for and what the Act requires. Our team can help you plan your response. See our legal dispute resolution page.
Key takeaways
- Section 107 lets an empowered officer require documents or things and examine persons acquainted with the facts during an enquiry in connection with smuggling.
- Section 108(1) lets a gazetted officer of customs summon any person to give evidence or produce documents in any inquiry under the Act.
- A summons may call for specified documents or for all documents of a certain description.
- The person summoned must attend in person or by authorised agent as directed, state the truth and produce what is required.
- An inquiry under the section is deemed a judicial proceeding for the sections of the Indian Penal Code, 1860 the text names.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Sections 105 to 106A: search of premises, conveyances and inspection
- Sections 108A and 108B: obligation to furnish information and penalty
- Sections 109 and 109A: goods imported by land and controlled delivery
- Section 104: power to arrest and bail
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.