article 20

Section 14 of the Central Excise Act and Section 108 of the Customs Act empower officers to summon person, ask questions from persons summoned and record their statement. These statements are legally admissible as evidence in various judicial and quasi-judicial proceeding. Further the persons summoned are legally required to state the truth. These Sections imposes legal duties on the persons summoned, and have wide ranging legal implications, the authors are of the view .. Full Article

The principle of protection against self-incrimination is a fundamental principle of the British system of criminal jurisprudence. From there the principle find its place in all civilized legal system following common law jurisprudence. It has been adopted by the American system by the Fifth Amendment of the American Constitution, which provides that no person shall be compelled in any case to be a witness against himself. Thus the protection in American Constitution is .. Full Article