https://www.taxtmi.com/caselaws?id=43831 The Court dismissed the writ petitions, ruling that Custom officers can compel individuals to provide statements under Sections 107 and 108 of the Customs Act. It emphasized that officers must not use coercion or undue influence during examinations, and highlighted the distinction between accused persons and individuals under investigation regarding the protection from self-incrimination under Article 20(3) of the Constitution. The Court directed the petitioners to comply with the summons for statements, stating that the officers' actions were within their statutory powers. en-us Wed, 20 Jul 1994 00:00:00 +0530 Mon, 21 Jun 2010 13:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43831 The Court dismissed the writ petitions, ruling that Custom officers can compel individuals to provide statements under Sections 107 and 108 of the Customs Act. It emphasized that officers must not use coercion or undue influence during examinations, and highlighted the distinction between accused persons and individuals under investigation regarding the protection from self-incrimination under Article 20(3) of the Constitution. The Court directed the petitioners to comply with the summons for statements, stating that the officers' actions were within their statutory powers. Case-Laws Customs Wed, 20 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43831