MANU/SC/0297/1968

IN THE SUPREME COURT OF INDIA

Decided On: 31.10.1968

Appellants: Illias
Vs.
Respondent: Collector of Customs, Madras

JUDGMENT

Grover, J.

1. The main point in this appeal, by special leave, is whether the statements of the appellant and other accused persons recorded by the customs authorities under the provisions of the Customs Act 1962 (Act 52 of 1962), hereinafter called the "New Act", were admissible in evidence at their trial for the alleged offences under Section 120B of the Indian Penal Code read with Section 135 of the new Act and Sections 23(1A) and 23B of the Foreign

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