The Assistant Collector Of Central ... vs Duncan Agro Industries Ltd. & Ors

The Supreme Court held that compliance with Section 164 of the Code of Criminal Procedure is mandatory when recording statements under Section 108 of the Customs Act if those statements are to be used against the maker. The Court affirmed the High Court's ruling that non-compliance renders such statements inadmissible, leading to the acquittal of the respondents as the remaining evidence was insufficient for conviction. Consequently, the appeal for leave to challenge the acquittal was denied.