SECTION 108.

(1) Any gazetted officer of customs shall have power to summon person whose attendance he considers necessary either to give evidence of produce a document or any other thing in any inquiry which such officer is making in connection with the smuggling of any goods.

(2) A summons to produce documents or other things may be for production of certain specified documents or things or for the production of documents or things of a certain description in the possession or under the con of the person summoned.

(3) All persons so summoned shall be bound to attend either in person by an authorised agent, as such officer may direct; and all persons so summon shall be bound to state the truth upon any subject respecting which they examined or make statements and produce such documents and other things may be required:

Provided that the exemption under section 132 of the Code of Civil Procedure 1908 (5 of 1908) shall be applicable to any requisition for attendance under this section.

(4) Every such inquiry as aforesaid 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).