https://www.taxtmi.com/caselaws?id=311576 Where customs officers proceed under Section 103 for x-ray screening of suspected concealment inside the body, the safeguards of Section 102 do not apply, because the provisions operate in separate fields; the proceedings were therefore not vitiated and the conviction was sustained. A statement recorded under Section 108 was held admissible without a fresh summons where the person was already before the authorised officer, and the safeguards of Section 164 CrPC were not imported into Customs proceedings. The statement was found voluntary and reliable, so it could be relied on. The sentence of rigorous imprisonment was also upheld, as the prescribed minimum and the manner of concealment justified no reduction. en-us Fri, 22 Feb 2002 00:00:00 +0530 Wed, 03 Jan 2024 18:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311576 Where customs officers proceed under Section 103 for x-ray screening of suspected concealment inside the body, the safeguards of Section 102 do not apply, because the provisions operate in separate fields; the proceedings were therefore not vitiated and the conviction was sustained. A statement recorded under Section 108 was held admissible without a fresh summons where the person was already before the authorised officer, and the safeguards of Section 164 CrPC were not imported into Customs proceedings. The statement was found voluntary and reliable, so it could be relied on. The sentence of rigorous imprisonment was also upheld, as the prescribed minimum and the manner of concealment justified no reduction. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311576