https://www.taxtmi.com/caselaws?id=169472 Statements recorded by Customs officers during enquiries under Sections 107 and 108 of the Customs Act, 1962 were treated as admissible because Customs officers were not held to be police officers and were not vested with police powers of investigation under Chapter XIV of the Criminal Procedure Code. The statutory bar in Section 25 of the Evidence Act, and the related objection under Section 162 of the Criminal Procedure Code, therefore did not apply. Article 20(3) also did not exclude the statements, because testimonial protection applies only when the maker is already an accused at the time of the statement. en-us Fri, 29 Jul 1966 00:00:00 +0530 Tue, 21 Apr 2015 16:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169472 Statements recorded by Customs officers during enquiries under Sections 107 and 108 of the Customs Act, 1962 were treated as admissible because Customs officers were not held to be police officers and were not vested with police powers of investigation under Chapter XIV of the Criminal Procedure Code. The statutory bar in Section 25 of the Evidence Act, and the related objection under Section 162 of the Criminal Procedure Code, therefore did not apply. Article 20(3) also did not exclude the statements, because testimonial protection applies only when the maker is already an accused at the time of the statement. Case-Laws Indian Laws Fri, 29 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169472