Taxation Laws (Amendment) Act,2006
Section 25. Amendment of Section 108
In Section 108 of the Customs Act, for subsection (1), the following sub-section shall be substituted, namely:-
“(1) Any gazetted officer of customs duly empowered by the Central Government in this behalf, 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.”.