https://www.taxtmi.com/caselaws?id=46270 Statements recorded by customs officers during investigation are admissible, and Article 20(3) protection does not apply at that stage. A co-accused's confession may also be relied on under Section 30 of the Indian Evidence Act, 1872. In the context of framing charge under the Customs Act, the court need not conduct a trial-level assessment of evidence; grave suspicion based on the material on record is sufficient. The discussion also notes that statements under Section 108 of the Customs Act, along with surrounding facts such as recovery of contraband and absconding, can support a prima facie case at the charge stage. en-us Tue, 16 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 18:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46270 Statements recorded by customs officers during investigation are admissible, and Article 20(3) protection does not apply at that stage. A co-accused's confession may also be relied on under Section 30 of the Indian Evidence Act, 1872. In the context of framing charge under the Customs Act, the court need not conduct a trial-level assessment of evidence; grave suspicion based on the material on record is sufficient. The discussion also notes that statements under Section 108 of the Customs Act, along with surrounding facts such as recovery of contraband and absconding, can support a prima facie case at the charge stage. Case-Laws Customs Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46270