1968 (10) TMI 48 - SUPREME COURT

Whether statements of the appellant and other accused persons recorded by the Customs Authorities under the provisions of the Customs Act, 1962 hereinafter called the new Act, were admissible in evidence at their trial for the alleged offences under Section 120B of the Indian Penal Code read with Section 135 of the New Act and Sections 23(1A) and 23B of the Foreign Exchange Regulation Act, 1947 and under Rule 131B of the Defence of India Rules?

Held that:- It is difficult and indeed it would be contrary to all rules of interpretation to spell out any such special power from any of the provisions contained in the new Act. In this view of the matter even though under the new Act a Customs Officer has been invested with many powers which were not to be found in the provisions of the old Act, he cannot be regarded as a police officer within the meaning of Section 25 of the Evidence Act. Thus as with reference to the old Act has been reaffirmed on the question under consideration and it has been held that under the new Act also the position remains the same. This appeal fails and it is dismissed.