https://www.taxtmi.com/caselaws?id=43097 Confessional statements recorded by customs officers under Section 108 of the Customs Act are inadmissible unless the person is first given the caution required for a confession under Section 164(2) of the Code of Criminal Procedure. The safeguard against self-incrimination and the requirement of fairness were treated as applicable, and the absence of warning was held to be a substantial defect not cured by Section 463 of the Code. Preventive relief under Article 226 was also available where show-cause and penal consequences had already been set in motion and threatened action could affect personal liberty. en-us Tue, 16 Apr 1991 00:00:00 +0530 Tue, 21 Jan 2020 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43097 Confessional statements recorded by customs officers under Section 108 of the Customs Act are inadmissible unless the person is first given the caution required for a confession under Section 164(2) of the Code of Criminal Procedure. The safeguard against self-incrimination and the requirement of fairness were treated as applicable, and the absence of warning was held to be a substantial defect not cured by Section 463 of the Code. Preventive relief under Article 226 was also available where show-cause and penal consequences had already been set in motion and threatened action could affect personal liberty. Case-Laws Customs Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43097