Judgment

GROVER, J.:- The main point in this appeal, by special leave, is whether the statements of the appellant and other accused persons recorded by the customs authorities under the provisions of the Customs Act 1962 (Act 52 of 1962), hereinafter called the New Act, were admissible in evidence at their trial for the alleged offences under Section 120-B of the Indian Penal Code read with Section 135 of the New Act and Sections 23 (1A) and 23B of the Foreign Exchange Regulation Act, 1947 and under Rule 131-B of the Defence of India Rules.

2. The facts need not be stated in great detail. A complaint was laid by the Collector of Customs, Madras, against 10 persons for having committed the above offences. The complaint related to an occurrence which involved transport of 750 bars of gold each weighing 10 tolas valued at more than 7 lacs from Bombay to Madras. The statements of the accused persons were recorded by the Inspector of Customs and other customs authorities before the complaint was filed. After a preliminary enquiry the Second Presidency Magistrate, George Town, Madras committed 9 of the accused persons to stand their trial at the City Sessions Court, the charges being confi