https://www.taxtmi.com/caselaws?id=44914 The court partially allowed the petition, determining that the petitioner must appear before the concerned officer under Section 108 of the Customs Act and answer questions that do not tend to incriminate him. The court clarified that the petitioner was accused of an offence within the meaning of Article 20(3) of the Constitution of India but emphasized the distinction between the offence under the FIR and the Customs Act enquiry. Additionally, the court rejected the petitioner's request to have his lawyer present during the recording of his statement, holding that the petitioner was not entitled to legal assistance in that context. en-us Fri, 20 Feb 1998 00:00:00 +0530 Wed, 07 Jul 2010 10:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44914 The court partially allowed the petition, determining that the petitioner must appear before the concerned officer under Section 108 of the Customs Act and answer questions that do not tend to incriminate him. The court clarified that the petitioner was accused of an offence within the meaning of Article 20(3) of the Constitution of India but emphasized the distinction between the offence under the FIR and the Customs Act enquiry. Additionally, the court rejected the petitioner's request to have his lawyer present during the recording of his statement, holding that the petitioner was not entitled to legal assistance in that context. Case-Laws Customs Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44914