Customs Act, 1962 — Chapter XVI: Offences and Prosecutions
138B. Relevancy of statements under certain circumstances
- A statement made by a person before a gazetted officer of customs during an inquiry/proceeding under this Act is relevant, for proving the truth of its contents, in a prosecution for an offence under this Act: (a) when the person who made it is dead, cannot be found, is incapable of giving evidence, is kept out of the way by the adverse party, or his presence cannot be obtained without unreasonable delay/expense; or (b) when the person who made it is examined as a witness and the court is of the opinion, having regard to the circumstances, that the statement should be admitted in the interests of justice.
- This applies to any proceeding under this Act other than a proceeding before a court, as it applies to a proceeding before a court.
