https://www.taxtmi.com/caselaws?id=81348 A reference was made to the High Court on whether statements of two persons, transferred from police custody to customs custody, could be treated as statements recorded under Section 108 of the Customs Act, 1962. The legal point concerns the evidentiary character and validity of such statements when recorded after transfer between custodial authorities, and whether they satisfy the statutory requirement for a Section 108 examination. en-us Sat, 25 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81348 A reference was made to the High Court on whether statements of two persons, transferred from police custody to customs custody, could be treated as statements recorded under Section 108 of the Customs Act, 1962. The legal point concerns the evidentiary character and validity of such statements when recorded after transfer between custodial authorities, and whether they satisfy the statutory requirement for a Section 108 examination. Case-Laws Customs Sat, 25 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81348