law: Custom Act, 1962 
  108.
  
  Power to Summon Persons to give Evidence and Produce Documents. – 
  (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 officer is making in
  
  connection with the smuggling of any goods.
  (2)
  
  A summons to produce documents or other things may be for the production 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 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).