TaxTMI 
TaxTMI 
2001 (1) TMI 1004
X X X X Extracts X X X X
X X X X Extracts X X X X
.... appellant is based upon the alleged confessional statement made by him to the Superintendent of Excise under the provisions of Bihar and Orissa Excise Act as well as the co-accused statement stating therein that he was merely a carrier and the offending article belongs to the present appellant. Before the High Court, the learned Public Prosecutor fairly stated that the statement of the appellant made to the Superintendent of Excise would not be admissible in view of the majority judgment of this Court in Raja Ram Jaiswal v. State of Bihar 1964CriLJ705 . But all the same the High Court was of the opinion that since the investigating officer had the prior information of the fact that the accused persons are coming with the offending article ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....isions of the Sea Customs Act. The Court also further came to the conclusion that in view of the positive provisions contained in Sub-section (3) of Section 78 and the powers which an Excise Officer exercises under the provisions of the Bihar and Orissa Excise Act, the conclusion is irresistible that the said officer is a Police Officer for the purpose of Section 25 of the Evidence Act, and therefore, a confessional statement of an accused made to such Excise Officer would be inadmissible in evidence. This decision was considered in a later decision of this Court in Badaku Joti Savant v. State of Mysore 1966CriLJ1353 . In that case, the statement made before a Deputy Superintendent of Customs and Excise under the Central Excises and Salt Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fficer of the Central Excise Department, even though the Central Excise Officer may while making the enquiries for the purpose of Act exercises powers of an Officer-in-Charge of a Police Station he does not thereby become a Police Officer even if the broader meaning to those words in Section 25 of the Evidence Act is given. The Court noted further that the Scheme of the Bihar and Orissa Excise Act is distinct and different from the scheme of the Central Excises and Salt Act and as such the decision in Raja Ram will have no application where a statement of the accused is made to an officer under the Central Excises and Salt Act. Mr. B.B. Singh, also brought to our notice a judgment of this Court in the case of Raj Kumar Karwal v. Union of In....