https://www.taxtmi.com/caselaws?id=44962 A person examined under Section 108 of the Customs Act must answer the questions put by the officer, and any claimed lapse of memory or evasive response may be recorded by the officer, who may draw lawful inferences. The person cannot, however, be compelled to refresh memory and answer only in direct affirmative or negative terms, because the response must be recorded as actually given, along with any relevant observations on demeanour. A direction insisting on direct and non-evasive answers was therefore not sustainable, but the obligation to appear and cooperate with interrogation remained intact. en-us Mon, 08 Dec 1997 00:00:00 +0530 Wed, 07 Jul 2010 13:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44962 A person examined under Section 108 of the Customs Act must answer the questions put by the officer, and any claimed lapse of memory or evasive response may be recorded by the officer, who may draw lawful inferences. The person cannot, however, be compelled to refresh memory and answer only in direct affirmative or negative terms, because the response must be recorded as actually given, along with any relevant observations on demeanour. A direction insisting on direct and non-evasive answers was therefore not sustainable, but the obligation to appear and cooperate with interrogation remained intact. Case-Laws Customs Mon, 08 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44962