https://www.taxtmi.com/caselaws?id=291239 Detailed confessional statements, supported by surrounding circumstances and facts outside the Customs authorities' knowledge, were treated as voluntary and reliable. On that basis, unlawful importation and the accused's knowledge of the true character of the goods were found established under the Sea Customs Act. The distinction in appeal rights between the Mofussil and the City of Madras was upheld as a valid classification based on geographical and historical considerations, so Article 14 was not violated. Customs officers were held not to be police officers for Evidence Act purposes, and the confessions were therefore admissible; the convictions and sentences were upheld. en-us Tue, 12 Dec 1967 00:00:00 +0530 Mon, 02 Nov 2020 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291239 Detailed confessional statements, supported by surrounding circumstances and facts outside the Customs authorities' knowledge, were treated as voluntary and reliable. On that basis, unlawful importation and the accused's knowledge of the true character of the goods were found established under the Sea Customs Act. The distinction in appeal rights between the Mofussil and the City of Madras was upheld as a valid classification based on geographical and historical considerations, so Article 14 was not violated. Customs officers were held not to be police officers for Evidence Act purposes, and the confessions were therefore admissible; the convictions and sentences were upheld. Case-Laws Indian Laws Tue, 12 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291239