POOLPANDI ETC. ETC. vs SUPERINTENDENT, CENTRAL EXCISE ANDOTHERS ETC. ETC

The Supreme Court held that individuals being interrogated under the Customs Act, 1962 and the Foreign Exchange Regulation Act, 1973 do not qualify as 'accused' under Article 20(3) of the Constitution, thus they are not entitled to legal representation during such interrogation. The Court overruled K.T. Advani v. The State, 1985 Crl.L.J. 1325, affirming that the constitutional protections against self-incrimination apply only to those formally accused of an offense. The Court emphasized that the purpose of inquiries under these statutes would be undermined if individuals could invoke rights meant for accused persons.