https://www.taxtmi.com/caselaws?id=41345 Statements recorded by Customs officers under the Customs Act, 1962 were held admissible in criminal trial because such officers are not "police officers" for Section 25 of the Indian Evidence Act, 1872. The governing test is whether the statutory scheme gives the officer powers so closely connected with police investigation that confessional statements could be obtained, especially the power to file a charge-sheet under Section 173 of the Code of Criminal Procedure. Expanded powers of arrest, search, enquiry, and bail did not satisfy that test, and earlier rulings treating customs officers as distinct from police officers were reaffirmed. en-us Thu, 31 Oct 1968 00:00:00 +0530 Mon, 11 Aug 2014 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41345 Statements recorded by Customs officers under the Customs Act, 1962 were held admissible in criminal trial because such officers are not "police officers" for Section 25 of the Indian Evidence Act, 1872. The governing test is whether the statutory scheme gives the officer powers so closely connected with police investigation that confessional statements could be obtained, especially the power to file a charge-sheet under Section 173 of the Code of Criminal Procedure. Expanded powers of arrest, search, enquiry, and bail did not satisfy that test, and earlier rulings treating customs officers as distinct from police officers were reaffirmed. Case-Laws Customs Thu, 31 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41345