https://www.taxtmi.com/caselaws?id=41450 Departmental proceedings under the Customs Act are treated as adjudicatory, not criminal, so Article 20(3) is not attracted merely because a noticee must place a defence before customs authorities. The text states that issuance of a show-cause notice does not amount to testimonial compulsion, and voluntary evidence given by a person examined as a witness does not by itself create self-incrimination. It also notes that compelled answers are separately protected by Section 132 of the Evidence Act, including against use in later criminal proceedings. On that basis, the customs authorities' refusal to stay the proceedings was upheld and the departmental process was allowed to continue. en-us Wed, 18 Jan 1984 00:00:00 +0530 Thu, 03 Jun 2010 13:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41450 Departmental proceedings under the Customs Act are treated as adjudicatory, not criminal, so Article 20(3) is not attracted merely because a noticee must place a defence before customs authorities. The text states that issuance of a show-cause notice does not amount to testimonial compulsion, and voluntary evidence given by a person examined as a witness does not by itself create self-incrimination. It also notes that compelled answers are separately protected by Section 132 of the Evidence Act, including against use in later criminal proceedings. On that basis, the customs authorities' refusal to stay the proceedings was upheld and the departmental process was allowed to continue. Case-Laws Customs Wed, 18 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41450