ASST.COLLECTOR OF CENTRAL EXCISE vs DUNCAN AGRO INDUSTRIES LTD.

The Supreme Court addressed the necessity of complying with Section 164 of the Code of Criminal Procedure when Customs officers record statements under Section 108 of the Customs Act. The Court held that non-compliance with the mandatory provisions of Section 164(2) renders such statements inadmissible in evidence against the maker or co-accused. The appeal against the acquittal was dismissed, affirming the High Court's decision that the statements recorded without the required caution were inadmissible.