section 108

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 Supreme Court held in Poolpandi that a person being interrogated under Section 14 of the Central Excise Act or under Section 108 of the Customs Act is not an accused nor can he plead that there is a possibility of being made an accused in future. Hence, he has no right to ask for his advocate presence during enquiry. The whole logic of this judgment fails when the first question is asked from a person summoned, an answer of which is likely to implicate the person sum.. 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

It is a fact of common knowledge that in pendency of the investigation proceeding, the departmental officers coerce the assessee to deposit some part of the potential demand. The coercion to deposit the amount is more, when a more premier agency is investigating the case. Such deposit of amount is boasted by the officers in their report to their superiors. Full Article