Statement made during inquiry

[Adarsh Gupta]

Dear Sir's,

Please advice whether a copy of statement made before DGGSTI/DGCEI officers during summon proceedings can be obtained? if yes, please share the procedure and relevant provisions of Code of Civil Procedure, 1908/Indian Penal Code or any judicial pronouncement made on this issue.

Regards.

[KASTURI SETHI]

In the case of AMBA LAL Vs.UOI & OTHERS reported as 1983 (13) E.L.T.1321 (S.C.) = 1960 (10) TMI 1 - SUPREME COURT the Supreme Court has held as under :

Statement made by the accused at the time of search cannot be relied upon if a copy of statement not given in spite of request.

"- If the Customs authorities had relied upon the statement made by the appellant at the time of search and seizure in order to reject his case but his request for copy of the statement and inspection of records was not granted, the Customs authorities were not justified to rely upon certain alleged discrepancies in that statement to reject the appellant’s subsequent version. [para 9]"

[KASTURI SETHI]

A person who has given a statement to a Customs officer cannot insist that a copy of the same should be given to him immediately. The right to get a copy of the statement occurs only at the stage of departmental adjudication or criminal prosecution in a court of law against the person. During the stage of investigation copies of the statement are not given. But, if the person wishes to keep a note of the submissions made by him he is at liberty to do so. He can separately make a written note of the questions and submissions. The departmental authorities cannot object to this. (Delhi High Court, Cr. M(M) No. 205 of 1983, Cr.M(M) No. 251 of 1983, K.T. Advani Vs. The State) = 1984 (2) TMI 229 - DELHI HIGH COURT.

[YAGAY andSUN]

In our view, copy of statement to be given if SCN issued - A person whose statement is recorded during the enquiry has no right to have a copy of his statement on the spot. As per departmental instructions also these need not be given on the spot. In K T Advani v. State 1987 (30) ELT 390 (Del) =1984 (2) TMI 229 - DELHI HIGH COURT, it was held that the person has no right to get copies of his statement at the stage of investigation. He can keep of statement that he makes. He is entitled to get copy of statement at the time of issue of show cause notice, if the statement is relied upon.

Taking Statement is a Judicial Proceeding - As per Section 108 (3) of Customs Act, proceedings after the summon are judicial proceeding within the meaning of sections 193 and 228 of Indian Penal Code.

As per Section 193 of IPC giving false evidence is punishable with imprisonment upto 7 years and fine. As per Section 228 of IPC, intentional insult or causing interruption to nay public servant while such servant is in any state of judicial proceedings shall be punishable with imprisonment upto 6 months or upto ₹ 1000/- or both.

[YAGAY andSUN]

Statements made during summons and Statement made during search or seizure are two separate things.

AI Summary

Statement Copies During DGGSTI/DGCEI Summons Not Immediately Accessible; Available in Adjudication or Prosecution Per Court Rulings An inquiry was initiated regarding the ability to obtain a copy of a statement made before DGGSTI/DGCEI officers during summons proceedings. Responses highlighted that a person cannot demand a copy of their statement immediately, as it is only provided during departmental adjudication or criminal prosecution. The Supreme Court and Delhi High Court rulings were cited, indicating that statements made during investigations are not immediately accessible, but can be noted by the individual. Copies are typically provided if a show cause notice is issued and the statement is relied upon. Statements during summons are considered judicial proceedings under the Customs Act.