https://www.taxtmi.com/article/detailed?id=15200 Statements recorded in Customs inquiries cannot alone constitute a valid reason for arrest unless they qualify as admissible evidence: they must be voluntary, free from inducement or coercion, and, where relied upon for arrest, supplied to the person and tested for corroboration. Persons retain the constitutional right against self incrimination during Customs inquiries, and authorities must record reasoned, written bases for arrest founded on admissible material; uncorroborated inquiry statements used to deprive liberty invite judicial review. en-us Wed, 08 Oct 2025 08:49:29 +0530 Wed, 08 Oct 2025 08:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15200 Statements recorded in Customs inquiries cannot alone constitute a valid reason for arrest unless they qualify as admissible evidence: they must be voluntary, free from inducement or coercion, and, where relied upon for arrest, supplied to the person and tested for corroboration. Persons retain the constitutional right against self incrimination during Customs inquiries, and authorities must record reasoned, written bases for arrest founded on admissible material; uncorroborated inquiry statements used to deprive liberty invite judicial review. Articles Customs - Import - Export - SEZ Wed, 08 Oct 2025 08:49:29 +0530 https://www.taxtmi.com/article/detailed?id=15200