Supreme Court of India

Illias v. Collector of Customs, Madras

Neutral citation
Reported as [1969] 2 S.C.R. 613
Decided 31 October 1968

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

10 Supreme Court benches have cited this judgment.

From the headnote

Evidence Act (I of 1872), s. 25-Police officer-If customs officials und£r Customs Act 52 of 1962 are police officers-Test for determining. The appellant along with others was charged with various offences relating to traosport of gold. Their confessional statements recorded by customs authorities under ss. 107 aod 108 were sought to be given in evidence at the trial. On the question, whether the customs authorities should be deemed to be police officers, and therefore, the statements were inadmissible by reason of s. 25 of the Evidence Act, HELD : Under Customs Act, 1962, the customs

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