https://www.taxtmi.com/caselaws?id=46000 A statement recorded by a customs officer under Section 108 of the Customs Act is not subject to Section 164 CrPC and is not excluded by Section 25 of the Evidence Act, because a customs officer is not a police officer. The statement remains admissible in evidence, but its inculpatory parts must still be tested for voluntariness under Section 24 of the Evidence Act. On the facts, the finding that the statement was voluntary was concurrent, and the challenge based on coercion, threat or physical assault failed. en-us Fri, 19 Oct 2001 00:00:00 +0530 Wed, 25 Nov 2015 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46000 A statement recorded by a customs officer under Section 108 of the Customs Act is not subject to Section 164 CrPC and is not excluded by Section 25 of the Evidence Act, because a customs officer is not a police officer. The statement remains admissible in evidence, but its inculpatory parts must still be tested for voluntariness under Section 24 of the Evidence Act. On the facts, the finding that the statement was voluntary was concurrent, and the challenge based on coercion, threat or physical assault failed. Case-Laws Customs Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46000