Customs Modernization and Tariff Act
Section 1505. Authority of Official to Administer Oaths and Take Testimony. - The Commissioner, District Collectors and their deputies, and other customs officers especially deputized by the District Collector shall have authority to administer oaths and take testimony in connection with any matter within the jurisdiction of the Bureau and, in connection therewith, may require the production of relevant papers, documents, books and records in accordance with law.