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Checking relevance for Veera Ibrahim VS State Of Maharashtra...
1976 0 Supreme(SC) 102 : Section 108 of the Customs Act, 1962 provides for the procedure where a Customs Officer may record the statement of a person in connection with an enquiry into the infringement of the provisions of the Customs Act. In the case discussed, the Inspector of Customs questioned the appellant and recorded his statement under Section 108 after the appellant and his companion were taken into custody, following the seizure of goods and a truck. The procedure involved due compliance with legal requirements, and the statement was recorded in the context of a customs enquiry, not as part of a formal criminal prosecution. The court emphasized that at the time the statement was recorded, the appellant was not ''''accused of any offence'''' within the meaning of Article 20(3) of the Constitution, as no complaint had yet been filed before a Magistrate. This indicates that Section 108 allows for the recording of statements during a customs enquiry, provided the legal formalities are observed, and such statements are admissible even if the person is later prosecuted, as long as the person was not formally accused at the time of the statement.Checking relevance for Assistant Collector Of Central Excise, Rajamundry VS Duncan Agro Industries LTD. ...
2000 5 Supreme 444 : Section 108 of the Customs Act, 1962 empowers a gazetted officer of the Customs Department to record statements from persons summoned before them. The officer is not required to be a judicial magistrate, and there is no magisterial intervention involved. The person summoned must state the truth on any subject under examination, and they are not excused from speaking due to fear that the statement may be used against them. The purpose of this provision is to enable the officer to elicit the full truth regarding the matter under investigation. The statement recorded under Section 108 is admissible in evidence, even if it contains confessional or inculpatory content, provided it was made voluntarily and is not vitiated by any of the grounds specified in Section 24 of the Indian Evidence Act. Importantly, the procedural safeguards under Section 164 of the Code of Criminal Procedure (such as the requirement for a magistrate to record the statement in the presence of witnesses and to caution the person) do not apply to statements recorded under Section 108 of the Customs Act.Checking relevance for TOFAN SINGH VS STATE OF TAMIL NADU...
2021 2 Supreme 1 : Section 108(1) of the Customs Act empowers any gazetted officer of customs to summon any person, whose attendance he considers necessary, either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under the Customs Act. Under Section 108(3), all persons so summoned are bound to attend, either in person or by an authorised agent, as may be directed. All persons so summoned shall be bound to state the truth. Section 108(4) provides that every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code. Statements recorded under Section 108 are admissible in evidence and are distinct from statements recorded by police officers during investigation under the Code of Criminal Procedure.Checking relevance for Gulam Hussain Shaikh Chougule VS S. Reynolds, Suptd. Of Customs, Marmgoa...
Checking relevance for Commissioner Of Customs (Imports), Mumbai VS Ganpati Overseas Through Its Proprietor Shri Yashpal Sharma...
2023 0 Supreme(SC) 1019 : Section 108 of the Customs Act empowers a customs officer to summon a person and record a statement regarding any subject in respect of which the person is being examined. The person summoned is not an accused, and the statement made under this section is admissible in evidence and can be used against them. The primary objective of Section 108 is to elicit the truth concerning the incident of customs infringement. The customs officer has an onerous responsibility to ensure the statement is recorded fairly and judiciously, with procedural safeguards to uphold natural justice and minimum judicial standards. A statement recorded under duress or coercion is inadmissible. The statement is distinct from those recorded under Section 161 of the Code of Criminal Procedure, as customs officers are not police officers and do not have investigative powers under the CrPC. The statement is not a confession under Section 25 of the Evidence Act, and thus is admissible in customs proceedings.Checking relevance for Illias VS Collector Of Customs, Madras...
1968 0 Supreme(SC) 305 : Section 108 of the Customs Act, 1962 contains the second set of powers analogous to Section 171A of the old Act, and is almost similar in language. It empowers any Officer of Customs, duly authorized by the Collector of Customs, to examine any person acquainted with the facts and circumstances of the case, and to require the production or delivery of any document or thing relevant to the enquiry.
