https://www.taxtmi.com/caselaws?id=45477 Statements recorded by a gazetted customs officer under Section 108 of the Customs Act are admissible in evidence without compliance with Section 164 of the Criminal Procedure Code. The provision authorises customs officers to summon a person and require a truthful statement in a smuggling inquiry, but it does not require magisterial recording. The statement remains subject to the ordinary test of voluntariness, and any involuntary or coerced confession may be excluded under Section 24 of the Evidence Act. The governing principle is that Section 164 safeguards do not apply to Section 108 statements, because they are made to a non-police officer. en-us Mon, 07 Aug 2000 00:00:00 +0530 Tue, 07 Oct 2025 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45477 Statements recorded by a gazetted customs officer under Section 108 of the Customs Act are admissible in evidence without compliance with Section 164 of the Criminal Procedure Code. The provision authorises customs officers to summon a person and require a truthful statement in a smuggling inquiry, but it does not require magisterial recording. The statement remains subject to the ordinary test of voluntariness, and any involuntary or coerced confession may be excluded under Section 24 of the Evidence Act. The governing principle is that Section 164 safeguards do not apply to Section 108 statements, because they are made to a non-police officer. Case-Laws Customs Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45477