https://www.taxtmi.com/caselaws?id=42743 Officers of the Directorate of Revenue Intelligence empowered under Section 53 of the NDPS Act are not "police officers" for Section 25 of the Evidence Act because they lack the full statutory powers of police investigation, including the power to submit a report under Section 173 CrPC. The Court applied the controlling test that only officers vested with the substantive powers of investigation and charge-sheeting fall within Section 25, while partial investigative powers are insufficient. Section 36A(d) of the NDPS Act reinforces this distinction by treating proceedings by such authorised officers as complaints, not police reports. Confessional statements recorded by DRI officers in the course of investigation are therefore not inadmissible under Section 25. en-us Wed, 21 Mar 1990 00:00:00 +0530 Thu, 04 Dec 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42743 Officers of the Directorate of Revenue Intelligence empowered under Section 53 of the NDPS Act are not "police officers" for Section 25 of the Evidence Act because they lack the full statutory powers of police investigation, including the power to submit a report under Section 173 CrPC. The Court applied the controlling test that only officers vested with the substantive powers of investigation and charge-sheeting fall within Section 25, while partial investigative powers are insufficient. Section 36A(d) of the NDPS Act reinforces this distinction by treating proceedings by such authorised officers as complaints, not police reports. Confessional statements recorded by DRI officers in the course of investigation are therefore not inadmissible under Section 25. Case-Laws Customs Wed, 21 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42743