TaxTMI 
TaxTMI 
1994 (7) TMI 96
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....cts and law involved in them are same. 2. The facts giving rise to these writ petitions may be summerised thus. On August 24, 1993, the Customs Superintendent, Nachna, Range Jaisalmer arrested Ata Mohd. son of Dene Khan, resident of Panche ka Tala, P.S. Nachna (Jaisalmer), on his information 16 tins of Acetic Anhydride were recovered, a complaint under Section 25(a), Narcotic Drugs and Psychotropic Substances Act was filed in the court of the special Judge (NDPS), Jodhpur against Ata Mohd., the case was decided on March 31, 1994 and accused Ata Mohd. was acquitted. The custom officers of Jaisalmer and Nachna are repeatedly calling the petitioners for recording their statements under Section 108 of the Act. Every time they stated th....
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.... Assistant Collector of Customs, Jamnagar, 1983 (13) E.L.T. 1408 (SC) = AIR 1965 SC 481 and Narcotic Control Bureau v. Gani Khan, 1944 Cr. L.R. (Raj.) 355. 4. Section 107 of the Act empowers an authorised customs officer to examine any person acquainted with the facts and circumstances of the case and require any person to produce any document or thing relevant to the enquiry in connection with the smuggling of any goods. Section 108 enshrines that any gazetted officer of the Customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document in any inquiry which such officer is making in connection with the smuggling of any goods. It further requires that persons s....
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....le 226 of the Constitution of India. Simultaneously, these provisions do not empower the custom officers to harass the innocent persons. 6. There is no force in the contention of the learned counsel that Article 20(3) of the Constitution would be attracted if they are compelled to give their statements. It would suffice to say here that provisions of Article 20(3) are applicable in case of accused persons and admittedly petitioners are not accused persons as yet. It has been observed in K.T. Advani v. The State, 1987 (30) E.L.T. 390 at pages 406-407 para 17, as follows :- "It is not in dispute that most of the safeguards, rights and privileges to which an accused is entitled in the course of investigation under the Code of Criminal Pr....
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....xclusion is based on the obvious reason that the investigation into the conduct of such a person does not attract at that stage the provisions of the Code of Criminal Procedure and that these provisions are, therefore, not applicable to him by virtue of the fact that the two special statutes provide a different procedure and would, therefore, except such investigation from the operation of the Code by virtue of sub-section (2) of section 4 thereof." * * * * * "At the sa....