A person accused of any offence or a person arrested is entitled to various fundamental rights under the Constitution of India and also other statutory rights under ordinary laws. This article basically deals with the rights of a person arrested under the Customs Act, 1962 (hereafter referred to as the Customs Act), and more particularly the right flowing from Art. 20(3) of the Constitution of India (hereafter referred to as Constitution). Main Issue  “The main issue that arises for consideration is whether a person arrested under the Customs Act can claim right under Article 20(3) of the Constitution when his statement is being recorded under S. 107 or S. 108 of the Customs Act.” Article 20(3) reads as under  Article 20(3)  No person accused of any offence shall be compelled to be a witness against himself Article 20(3) simply declares that no person accused of any offence shall be compel ....