Supreme Court of India

K.I. Pavunny v. Assistant Collector (head Quarter), Central Excise Collectorate, Cochin

Neutral citation

Reported as [1997] 1 S.C.R. 797

Bench K. Ramaswamy J.

Decided 3 February 1997

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.

6 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the learned Judge was right in his findings that the prosecution has proved the case based upon the confession of the appellant given in Ex.

Judgment, page 32

From the headnote

Customs Act, 1962: Section 108. Person suspected by a Customs Officer/authority of having committed an offence under the Act-Status of-:-Held: such a person was not an accused c at that stage-He became an accused only when summons were issued by a competent Court/Magistrate when a complaint was lodged by competent Customs Officer-Hence, his statement recorded during an inquiry under S,108 or d:Jring confiscation proceedings was not that of an accused withir, the meaning of 5.24 of the Evidence Act-Evidence Act, 1872, S.24. Person suspected of having committed an offence under the Act-Con

Authorities it was built on

1960 State of U.P. v. Deoman Upadhyaya cited by 33
1980 U.P. Co-operative Cane Union Federation Ltd. & Another v. Liladhar & Others cited by 9
1995 Naresh J. Sukhawani v. Union of India cited by 5

Where later benches applied it

2023 Commissioner of Customs (imports), Mumbai v. M/s Ganpati Overseas through its Proprietor Shri Yashpal Sharma & Anr. referred to
2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors. referred to
2013 M/s Telestar Travels Pvt. Ltd. & Ors. v. Special Director of Enforcement referred to
2020 Tofan Singh v. State of Tamil Nadu mentioned
2008 Vinod Solanki v. Union of India & Anr. mentioned
1997 Bhana Khalpa Bhai Patel v. Assistant Collector of Customs, Bulsar, Gujarat and Anr. mentioned

Of those, 3 referred to · 3 mentioned

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