https://www.taxtmi.com/caselaws?id=41344 Statements made before Customs Officers under Section 171A of the Sea Customs Act were treated as admissible in criminal proceedings, because the statutory deeming of the inquiry as a judicial proceeding applied only for the limited purpose of Sections 193 and 228 of the Penal Code. The provision did not make the Customs Officer a court or render the Evidence Act generally applicable, so Section 132 and Article 20(3) were not attracted on that basis. The Court also held that the statements were not required to stand or fall as confessions as a whole, and the incriminatory portions could be relied on after rejecting improbable exculpatory explanations. en-us Wed, 13 Aug 1969 00:00:00 +0530 Wed, 30 Jul 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41344 Statements made before Customs Officers under Section 171A of the Sea Customs Act were treated as admissible in criminal proceedings, because the statutory deeming of the inquiry as a judicial proceeding applied only for the limited purpose of Sections 193 and 228 of the Penal Code. The provision did not make the Customs Officer a court or render the Evidence Act generally applicable, so Section 132 and Article 20(3) were not attracted on that basis. The Court also held that the statements were not required to stand or fall as confessions as a whole, and the incriminatory portions could be relied on after rejecting improbable exculpatory explanations. Case-Laws Customs Wed, 13 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41344