https://www.taxtmi.com/caselaws?id=45141 Statements recorded by customs authorities remained admissible despite repeal of the Sea Customs Act because their legality had to be judged by the position when they were made. A Customs Officer is not a police officer for Section 25 of the Evidence Act, as customs powers are revenue-oriented and do not include police functions such as filing a Section 173 report. Article 20(3) did not apply because a person summoned or arrested in customs proceedings is not an accused until a formal complaint is filed before a Magistrate. The statements were therefore not excluded and the customs appeals failed. en-us Fri, 18 Oct 1968 00:00:00 +0530 Mon, 11 Aug 2014 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45141 Statements recorded by customs authorities remained admissible despite repeal of the Sea Customs Act because their legality had to be judged by the position when they were made. A Customs Officer is not a police officer for Section 25 of the Evidence Act, as customs powers are revenue-oriented and do not include police functions such as filing a Section 173 report. Article 20(3) did not apply because a person summoned or arrested in customs proceedings is not an accused until a formal complaint is filed before a Magistrate. The statements were therefore not excluded and the customs appeals failed. Case-Laws Customs Fri, 18 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45141