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A164 EXCISE LAW TIMES [ Vol. 372

the aircraft fails to land, it may be fired upon;
(b) it becomes necessary to stop any vehicle or animal, the proper
officer may use all lawful means for stopping it, and where
such means fail, the vehicle or animal may be fired upon.
Section 106A. Power to Inspect. - Any proper officer authorised in this behalf
by the Principal Commissioner of Customs or Commissioner of Customs
may, for the purpose of ascertaining whether or not the requirements of this
Act have been complied with, at any reasonable time, enter any place inti-
mated under Chapter IVA or Chapter IVB, as the case may be, and inspect
the goods kept or stored therein and require any person found therein, who is
for the time being in charge thereof, to produce to him for his inspection the
accounts maintained under the said Chapter IVA or Chapter IVB, as the case
may be, and to furnish to him such other information as he may reasonably
require for the purpose of ascertaining whether or not such goods have been
illegally imported, exported or are likely to be illegally exported.
Section 107. Power to examine person. - 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, -
(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 circum-
stances of the case.
Section 108. Power to summon persons to give evidence and produce doc-
uments. - (1) 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 of-
ficer is making under this Act.
(2) A summons to produce documents or other things may be for the pro-
duction of certain specified documents or things or for the production of all
documents or things of a certain description in the possession or under the
control of the person summoned.
(3) All persons so summoned shall be bound to attend either in person or by
an authorised agent, as such officer may direct; and all persons so summoned
shall be bound to 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 :
Provided that the exemption under section 132 of the Code of Civil Proce-
dure, 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 proceed-
ing within the meaning of section 193 and section 228 of the Indian Penal
Code, 1860 (45 of 1860).
Section 108A. Obligation to furnish information. - Any person, being -
(a) a local authority or other public body or association; or
(b) any authority of the State Government responsible for the col-
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