Section 138B: Admissibility of Statements in Customs Act Prosecutions for Deceased or Untraceable Declarants Explained

Section 138B of the Customs Act, 1962, addresses the admissibility of statements made before a gazetted customs officer during inquiries or proceedings. Such statements are deemed relevant in prosecutions under this Act if the declarant is deceased, untraceable, incapacitated, or purposely kept away by the opposing party, or if their presence is unreasonably difficult to secure. Additionally, if the declarant testifies in court, the statement may be admitted if deemed necessary for justice. These provisions also apply to non-court proceedings under the Act, ensuring consistency in the treatment of such statements.