2000 (8) TMI 87 - SUPREME COURT

Whether is it necessary to comply with the precautions envisaged in Section 164 of the Code of Criminal Procedure for short 'the code' when Customs officers record statement under Section 108 of the Customs Act?

Held that:- A statement recorded by customs officers under Section 108 of the Customs Act is admissible in evidence. The court has to test whether the inculpating portions were made voluntarily or whether it is vitiated on account of any of the premises envisaged in Section 24 of the Evidence Act. Such an exercise can be made only after the appeal is regularised by granting leave to appeal. Since leave was declined on a wrong interpretation of law we have to interfere with the impugned order.

We, therefore, allow these appeals and set aside the impugned order. Leave applied for will stand granted. Resultantly, the appeal filed in the High Court will stand Regularised. Now the High Court is to dispose of the appeal in accordance with law.