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Customs Investigations in India: DRI Summons, Seizure, Section 108 Statements and How to Manage a Duty Evasion Inquiry
OCT 26, 2026·4 min read·Roshan R·India
Customs officers can search, seize goods and record statements. Learn the powers under the Customs Act, how a statement under section 108 is used, the process of seizure and release, and how to defend an inquiry.
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