Supreme Court of India

The Assistant Collector of Central Excise, Rajamundry v. Duncan Agro Industries Ltd. and Ors.

Neutral citation
Reported as [2000] SUPP. 2 S.C.R. 162
Bench K.T. Thomas and R.P. Sethi JJ.
Decided 7 August 2000

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that a statement recorded by customs officers under Section 108 G of the Customs Act is admissible in evidence.

Judgment, page 8

From the headnote

Customs Act, 1962 : Section 108. Code of Criminal Procedure, 1973 : Section 164 Central Excises and Salt Act, 1944 : Section 9(1) Evidence Act, 1872 : Sections 24 and 25. Excise officer-Statements recorded by-Admissibility of Cigarette companies-Directors-Prosecution under section 9( 1) of Central Excise Act and Section 120- Indian Penal Code-Statements of - accused recorded by excise officer-Accused not administered warning as required under section 164(2) Criminal Procedure Code-Held, such statements are admissible in evidence-However court should examine whether inculpatory statements were

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.