The circumstances which led to this reference to a Full Bench of this Court have been set down in some detail, in the order of reference made by one of us, and it is not necessary to recapitulate them. The point referred to our decision is:

"Are statements recorded by enquiring officers of the Customs Department under Sections 107 & 108 of the Customs Act, 1962 inadmissible in evidence in a criminal trial by reason of the bar under (1) Section 25 of the Indian Evidence Act; (2) Section 162 of the Criminal Procedure Code; and (3) Article 20(3) of the Constitution." *

2.We will take up first for consideration, the question as to how far statements recorded by officers of the Customs Department under Section 107 and the Section 108 of the Customs Act, 1962, (Act 52 of 1962) would be hit, for the purpose of admissibility in evidence in a criminal trial by reason of Section 25 of the Indian Evidence Act; in other words, whether the officers of the Customs Department, investigating into smuggling offence, can be considered to be police officers, within the meaning of Section 25 of the Indian Evidence Act, Section 107 of Act 52 of 1962 reads thus :

"Power to examine persons. - A