https://www.taxtmi.com/caselaws?id=278067 An authorised Central Excise officer empowered to investigate under the Narcotic Drugs and Psychotropic Substances Act is not a police officer for the purposes of Sections 25 and 26 of the Evidence Act. The statutory scheme, including the special procedures in Sections 51, 52, 53, 67 and 68, does not place such an officer on the same footing as a police officer under Chapter XII of the Code of Criminal Procedure, particularly because the officer has no power to register an FIR or file a charge-sheet under Section 173. Statements recorded by such an officer are therefore not inadmissible on that ground. en-us Thu, 17 Dec 1987 00:00:00 +0530 Mon, 07 Jan 2019 16:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278067 An authorised Central Excise officer empowered to investigate under the Narcotic Drugs and Psychotropic Substances Act is not a police officer for the purposes of Sections 25 and 26 of the Evidence Act. The statutory scheme, including the special procedures in Sections 51, 52, 53, 67 and 68, does not place such an officer on the same footing as a police officer under Chapter XII of the Code of Criminal Procedure, particularly because the officer has no power to register an FIR or file a charge-sheet under Section 173. Statements recorded by such an officer are therefore not inadmissible on that ground. Case-Laws Indian Laws Thu, 17 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278067