1991 (5) TMI 166 - AT - Customs

Summary

The High Court directed the Tribunal to refer a question regarding the admissibility of statements under Section 108 of the Customs Act, 1962, made by individuals transferred from police custody to customs custody. The Tribunal found no prohibition in Section 108 against recording statements in such circumstances. The Tribunal rejected a Reference Application by the accused challenging the admissibility of the statements. The Tribunal referred the question to the High Court for its opinion.