https://www.taxtmi.com/caselaws?id=41348 A statement recorded during a Customs inquiry under Sections 107 and 108 of the Customs Act was held admissible because the officer was not a police officer and the examinee was not yet in the character of an accused person until a complaint was filed before a Magistrate. Section 24 of the Evidence Act applies only to a confession by an accused induced by threat, inducement or promise from a person in authority. A warning that the inquiry was a judicial proceeding and that false evidence could attract prosecution merely reflected the duty to speak truthfully and did not amount to an improper threat. The statement was treated as voluntary and properly received in evidence. en-us Tue, 16 Mar 1971 00:00:00 +0530 Mon, 16 Mar 2015 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41348 A statement recorded during a Customs inquiry under Sections 107 and 108 of the Customs Act was held admissible because the officer was not a police officer and the examinee was not yet in the character of an accused person until a complaint was filed before a Magistrate. Section 24 of the Evidence Act applies only to a confession by an accused induced by threat, inducement or promise from a person in authority. A warning that the inquiry was a judicial proceeding and that false evidence could attract prosecution merely reflected the duty to speak truthfully and did not amount to an improper threat. The statement was treated as voluntary and properly received in evidence. Case-Laws Customs Tue, 16 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41348