AIR 1971 SUPREME COURT 1087 ::1971 Cri App R (SC) 305 ::1973 MadLJ(Cri) 497 ::1973 2 SCJ 338 ::1975 Bom LR 715 ::1971 SCD 424

Supreme Court Of India

(From: Bombay)*

Hon'ble Judge(s): C. A. Vaidialingam, A. N. Ray , JJ

(A) Evidence Act (1 of 1872) , S.24— Section 24 is not a bar to admissibility in evidence of statement made by a person to Customs Officer on summons issued under Section 108 of Customs Act. X-Ref: Customs Act (52 of 1962) , S.108— AIR 1970 SC 940, Followed. (Para 23) Custom Officer making injury under Section 107 or Section 108 of Customs Act is not a police officer and person against whom inquiry is made is not an accused person. Statement made by such person in that inquiry is not a statement made by a person accused of any offence.(Para 17 18) (B) Customs Act (52 of 1962) , S.108(4)— Inquiry made by Customs Officer under Section 108 is deemed to be a judicial proceeding within meaning of Sections 193 and 228 of Penal Code. X-Ref: Penal Code (45 of 1860) , S.193, S.228— (Para 21) If a person is summoned under Section 108 of Customs Act he is bound to appear and state the truth when giving evidence. If he does not answer he would render himself liable to be prosecuted under Section 228, I. P. C. If on the other had, he answers and gives false evidence he would be liable to be prosecuted unde....