The Customs Act, 1962, is an enactment which contains provisions like Sections 106A to 110, the underlying principles of which are somewhat not having features, which may be akin to the provisions imbedded in Part IV of the Constitution (Fundamental Rights), viz., against the testimonial compulsion contemplated under Article 20, clause (3), which imbibes in itself the principles that an accused person cannot be compelled to be a witness against himself, and as such, starting fromIn re. Swarnalingam Chettiar'scase (Swarnalinga Chettiarv.Assistant Labour Inspector, Karaikudi) 1956 AIR(Mad) 165, (with respect to our agency bus transport he was plying from Devakottai Ry. Station to the town proper) dealt with by Rajamannar C.J. and Rajagopala Iyengar, J. which had been followed in a number of cases and subsequently, culminating in decisions of the Supreme Court, dealing about this testimonial compulsion, the decisions held that Article 20 is not applicable to the procedures that are adopted by an investigating officer who confronts a person who is accused of having contravened the provisions of the Customs Act, 1962, because, seen after his arrest, the contraband articles,