JUDGMENT

Thomas, J.-Leave granted.

Is it necessary to comply with the precautions envisaged in Section 164 of the Code of Criminal Procedure for short the Code when Customs officers record statement under Section 108 of the Customs Act? A Division Bench of the Andhra Pradesh High Court held that it is necessary if the statements were to be used against the maker thereof and that view was followed by a Single Judge of the same High Court in the present case which resulted in refusal of leave to appeal when an order of acquittal was challenged in the High Court. This appeal, by special leave, is against the against order of refusal passed by the Single Judge.

2. Certain companies which engaged in manufacturing cigarettes, along with some of their Directors were prosecuted before the Court of a Special Judge (Economic Offences) at Hyderabad for offences under different clauses of Section 9(1) of the Central Excise Act and under Section 120B of the Indian Penal Code. The trial judge after holding inquiry framed charges against the respondents for the aforesaid offences and proceeded with the trial but in the end he acquitted all of them. The gist of the allegations against them is that