JUDGMENT Dr. G.F. Couto. J. - The above three criminal miscellaneous applications directed against the same Order dated 4th September 1986, passed by the learned Judicial Magistrate First Class Daman, issuing process against the petitioners and others in a customs case under section 135 of the Customs Act. 1962, filed against them by the respondent No. I, give rise to the same issues. Hence, this common judgement. 2. The first respondent filed a criminal complaint for offences punishable under section 135 of the Customs Act against the petitioners as well as against one Haribhai Vallabhbhai Tandel and one Nitin Ramanlal Shah 'alias 'Popat' on the ground that on information received by the Directorate of Revenue Intelligence, Delhi, that one D'Souza who was wanted in connection with the seizure of 2 kgs. of hashish was staying at Maurya Hotel at Delhi, the room No. 645 of the said Hotel was searched on 20th April. 1982. D'Souza, one Jogi Mangal and one Haribai Tandel were found in the said room and on a preliminary inquiry, it was revealed that they had come to Delhi from Bombay in the morning of 9th April, 1982, by the Indian Airlines flight. Further, on personal search of the said Tan del, some articles such as a telephone index dairy, some loose documents and one Indian Airlines ticket for Bombay-Delhi-Bombay were recovered from his possession The said loose documents, according to the complainant, were prima facie revealing the receipt and disposal of massive quantities of smuggled gold as also transfer of huge amounts of sale proceeds through unlawful channels. 3. It is alleged that on the basis of such documents the Directorate of Revenue intelligence proceeded with the investigation and the same disclosed that Tandel, who is a resident of Nani Daman, has also a flat in Bombay. On interrogation he explained the various entries. In the said documents and it was found that during the period starting on 30th December, 1981 and ending on 26th January, 1982, 3810 tolas of gold of foreign origin had been sold by Tandel to the accused Mitin. It was further found that 450 gold biscuits valued at Rs. 96,94,725/- as, well as another consignment of 523 gold biscuits had been sent from Dubai on account of the accused Pravinchandra Shah. It was further found that 450 gold biscuits valued at Rs. 96,94,725/- as, well as another consignment of 523 gold biscuits had been sent from Dubai on account of the accused Pravinchandra Shah. The investigated also revealed according to the complaint, that the smuggled gold has also been delivered on several occasions to the petitioners Mulchand and Futermal and that gold used to be sent by one Haji Ashraf from Dubai in his launches and landed on the coast of Daman. 4. It is finally averred that the investigation also revealed that the sale proceeds of the smuggled gold and wristwatches were remitted through unlawful channels, namely by the 'Havala' system, by the accused Nitin through the petitioner Mulchand; that on the basis of seizure of documents found in possession of the accused Tandel, the premises of Mulchand had been searched and some documents seized; and that the entries in the documents seized from the premises of Mulchand were corresponding and tallying with the entries appearing in the documents seized from Tandel. 5. Sanction to prosecute granted by the Collector of Customs and a list of documents were filed alongwith the complaint. No other evidence, documentary or otherwise, was relied upon. 6. The learned Judicial Magistrate, First Class, Daman by his Order dated 4th Sept. 1986 was pleased' to issue process on the sole strength of this complaint for offences - punishable under section 135 of the Customs Act, 1962. It is this Order that is being challenged by the petitioners in these Criminal miscellaneous applications under section 482 Cr. P.C. 7. The petitioners' case is that it is clear from the facts disclosed in the complaint itself that a case was sought to be made out against them solely on the basis of the statement of the accused No.1. Tandel recorded by the Customs Authorities under, Section 108 of the Customs Act. The said statement is inculpatory in nature and it seems that Tandel while making the statement inculpating himself has also Implicated in the case the petitioners. Therefore, according to the petitioners no case was made out against them warranting the issuance of process for offences under the Customs Act, and in this connection, reliance was placed on several decisions of Single Judges of this Court, namely in 'Rajnikant Maganbhai Patel v. Assistant Collector of Customs Anr. Therefore, according to the petitioners no case was made out against them warranting the issuance of process for offences under the Customs Act, and in this connection, reliance was placed on several decisions of Single Judges of this Court, namely in 'Rajnikant Maganbhai Patel v. Assistant Collector of Customs Anr. decided on 19th January 1987, in 'Mitin Ramanlal Shah v. Dayashankar Ors. decided on 20th March, 1987 in Smt. Paru Mrugesh Jaikrishna v. Assistant Collector of Customs, Preventive Department. Bombay Anr. decided on 11th June, 1987 and in 'Arvind V. Inamdar v. Assistant Collector of Customs, Marine Preventive Wing Bombay Anr.', decided on 17th/20th July. 1987. It was submitted that as held in the aforesaid judgements, no prosecution can be initiated or launched only on the basis of a confessional statement of a co-accused, and. hence, in the present case where the prosecution was launched only on the basis of the statement given by Tandel under section 108 of the Customs Act, no process was to be issued for the documents allegedly found in possession of the petitioners, constitute mere corroboration of the said inculpatory statement made by Tandel. 8. Mr. Namjoshi, the learned Special Public Prosecutor, appearing for the respondent No. 1, however sought to distinguish the aforesaid judgements of this Court. He contended that the correct law was not laid down in the said judgments as while delivering the said decisions, some relevant circumstances have not been considered at all. He urged that the statement of a person recorded under section 108 should not and cannot be construed as a statement of a co-accused, for when a Customs Officer records a statement under that Section of the Customs Act, he does not act as an investigating Officer, but he merely - acts as a Revenue Officer, whose duty is to 'find out whether or not there is an evasion of customs duty in a particular transaction. Thus, person summoned to give a statement is not at all an accused at the time his statement is recorded. Such person is bound by virtue of the provision of Sub-section (3) of section 108 to state the truth upon the subject respecting to which he is being examined and therefore, the argument proceeds, such statement has an evidentiary value higher thana mere statement given to the police or to any other person. Such person is bound by virtue of the provision of Sub-section (3) of section 108 to state the truth upon the subject respecting to which he is being examined and therefore, the argument proceeds, such statement has an evidentiary value higher thana mere statement given to the police or to any other person. The learned counsel then invited my attention to section 107 to contend that under the said provision of law, a Customs Officer is empowered to examine a person or require the production or delivery of any document or thing relevant to an inquiry, whereas under section 108, a Gazetted Officer is only empowered to summon a person to give evidence. This is so, because the primary obligations and duties of a Customs Officer under the Act are to detect offences and therefore, his recording of statements under section 108 of the Act cannot by any stretch of imagination be construed as recording of the statement of an accused person. He has further submitted, placing reliance on the decisions of the Supreme Court In 'Ramesh Chandra Mehta v. The State of West Bengal1 Hira H. Advani etc. v. State of Maharashtra2 and in 'Veera Ibrahim v. The State of M aharashtra3, that a person who is called upon to give a statement under section 105 of the Customs Act is not an accused, and that the statement of a person under section 108 of the Customs Act against whom and others a complaint is rater on filed for offences under the Customs Act, is to be construed, at the highest, as a quasi-judicial confession. It undoubtedly has an evidentiary value higher than that of a mere confession made by such person, but lower than a confessional statement recorded under section 164 Cr. P.C. This being so, according to the learned counsel, it necessarily follows that if such statement is relied upon in a complaint, the same is to be construed by the Magistrate dealing with such complaint, not as a confessional statement of a co-accused, but as an independent piece of evidence which is to be considered for the purpose of arriving at a finding as to whether or not a prima facie case exists for issuing process. The judgments of the Single judges of this Court had not dealt with this particular aspect of a statement under section 108 of the Customs Act and therefore, he urged are not good law in support of the proposition that process cannot be issued on the basis of such statements recorded under section 108 of the Customs Act. 9. Section 108 of the Customs Act, 1962, provides that any Gazetted Officer of Customs shall have power to summon any person whose attendance he considers necessary either to give evidence- or to produce a document or any other thing in any inquiry, which such officer is making in connection with the smuggling of any goods. Sub-section (2) provides that a summons to produce documents or other things Delay be issued Sub-section (3) lays down that all persons who are summoned shall be bound to attend either in person or by an authorized agent, as such officer may direct, and further that 'all persons who are summoned shall be bound to state the truth upon any subject respecting which that are examined or, make statements and produce such documents and other thing as may be required. The above provisions of the Customs Act undoubtedly lend some support to the contention of Mr. Namjoshi that the statement recorded under section 108 of the Customs Act has some evidentiary value, since by virtue of subsection (3), the person giving such statement is bound by law to' state the truth in respect of the matter on which he is deposing. It also to some extent supports the submission that a person who gives such statement is not an accused at the time his statement is recorded In fact, what sub-section (1) of section 108 provides for is a power to a Gazetted Officer of the Customs to summon any person who he thinks necessary to give evidence or to produce a document or a thing in respect of an inquiry connected with the smuggling of goods. Such person may be a more witness who knows a relevant fact or may be implicated in smuggling of the goods, and therefore, at the very moment he is giving his statement, he cannot manifestly be held to be an accused. Such person may be a more witness who knows a relevant fact or may be implicated in smuggling of the goods, and therefore, at the very moment he is giving his statement, he cannot manifestly be held to be an accused. The investigation mayor may not indeed disclose that such person is implicated in the smuggling but in the event the investigation ultimately shows that such person is implicated, he will ordinarily turn into an accused. No doubt as rightly pointed out by the learned counsel the primary duty of a Customs Officer is to detect evasion of duty or smuggling and thus, while recording the statement of a person under section 108, he is not acting as a Police Officer or an Investigation Officer. However, if late, a criminal complaint is filed against a person who had given his statement under section 108 of the Customs Act for an offence disclosed in the said statement, it necessarily follows that such person becomes an accused in that particular case. This is otherwise the law laid down by the Supreme Court in the cases cited in support of his contentions by Mr. Namjoshi. In fact, in Veera Ibrahim's case, reiterating the view taken earlier in Ramesh Chander Mehta's case and in Hira Advani's case, Their Lordships of the Supreme Court, summarising the law on the point, observed as under: "The above-quoted observations are a complete answer to the contention of the appellant. In the light of these principles, it is clear that when the statement of the appellant was recorded by the Customs Officer under section 108, the appellant was not a person 'accused of any offence under the Customs Act, 1962. An accusation, which would stamp him with the character of such a person was levelled only which the complaint was filed against him, by the Assistant Collector of Customs complaining of the commission of offences under section 135(a) and section 135(b) of the Customs Act." 10. Mr. Namjoshi, is therefore, wrong in his contention that in the circumstances, the statement recorded by the Customs Authorities under section 108 of the Customs Act cannot be construed to be a statement of an accused or co-accused which is being used against other co-accused. This submission has obviously no merit in the light of the law laid down by the Supreme Court in the above cases. This submission has obviously no merit in the light of the law laid down by the Supreme Court in the above cases. Certainly, it is true that when a statement is recorded by the Customs Officer under section 108, the person giving the statement is not yet an accused. But the situation undergoes a complete and basic change the moment a criminal complaint is filed and the said person is arraigned as one of the accused. If this is done, obviously, the Inculpatory statement made by such person under section 108 which implicates other accused necessarily turns into and has to be construed as a statement of one accused incriminating other co-accused. 11. This being so, it also necessarily follows that such' statement alone cannot be the basis for launching a prosecution, as section 30 of the Evidence Act provides that when more persons than one arc being tried jointly for the same offence and a confession made by one of such persons affecting himself and some other of such persons is proved, the Court may take into consideration such confession, as against such other person as well as against the person who makes such confession. Section 30 of the Evidence Act constitutes an exception of the' rule of English Law that a confession by an accused is evidence only against the mater and not against others who may be tried alongwith him. The Section has, therefore, to be interpreted with due care and strictly. It does not make the confession evidence within the meaning of section 3 of the Evidence Act, but it merely gives a discretion to the Court to take the confessional statement into consideration along with the other evidence. It has indeed been held in 'R. v. Chandro4 that "the Section does not provide as has been repeatedly pointed out by this Court, that such confession is evidence: still less does it say, that it may be the foundation of a case against the person implicated. It has indeed been held in 'R. v. Chandro4 that "the Section does not provide as has been repeatedly pointed out by this Court, that such confession is evidence: still less does it say, that it may be the foundation of a case against the person implicated. The Legislature very guardedly says that it may take into consideration and I think that the obvious intention of the Legislature in so saying was that, when as against any such person there is evidence tending to his conviction, the truth or completeness of this evidence being the matter in question, the circumstance of such person being implicated by the confession of one of those who are being jointly tried with him should be taken into consideration as bearing upon the truth or sufficiency of such evidence". This view was approved by the Privy Council in 'Bkuboni v. R.5 and therefore, it can be, safely held that the statement of a co-accused alone cannot be the basis or the foundation to proceed against other co-accused. As observed' in Bhuboni's case, the confession of a co-accused can be used only in support of other evidence and cannot be made the foundation of a conviction. Though these observations were made in respect of a conviction, non-the less, they are also relevant and apply at the stage of issuing process for if the only foundation or basis for the complaint is a statement of a co-accused and no other evidence exists for launching the prosecution, it is obvious that the case as made out cannot lead In, any event, to a conviction. This being the case, the contentions of Mr. Namjoshi cannot, in my opinion be accepted and it has to be held that the decisions of the Single Judges of this Court mentioned above are good law, the particular view advanced by Mr. Namjoshi being irrelevant and with no force. I am thus satisfied that the law laid down in the said decisions is correct and does not as such, require to be reconsidered. 12. The facts, which constitute the basis of the complaint were already mentioned and adumbrated. A careful analysis of those facts and the complaint leaves no margin for doubts. The only basis for launching the prosecution against the petitioners undoubtedly is the inculpatory statement made by Tandel, the accused No. 1, under section 108 of the Customs Act. implicating also them. The facts, which constitute the basis of the complaint were already mentioned and adumbrated. A careful analysis of those facts and the complaint leaves no margin for doubts. The only basis for launching the prosecution against the petitioners undoubtedly is the inculpatory statement made by Tandel, the accused No. 1, under section 108 of the Customs Act. implicating also them. It is true that some reference is also made to some torn pieces of paper and documents, which allegedly were recovered from the petitioner Mulchand but these torn pieces of paper and documents are brought on record to corroborate the statement of Tandei. In any event, without the statement of Tandel, the said documents would be entirely meaningless and would not be sufficient to establish the link between the petitioners and the alleged offence. 13. It is however pertinent at this stage to make a reference to the unusual conduct of the first respondent. Assistant Collector of Customs, in filing an affidavit opposing these petitions under section 482 Cr. P.C., in a strange attempt to plug the loop holes in the prosecution case. In fact, on going through the lengthy affidavit filed by the said respondent, one clearly finds that an attempt is being made to import additional evidence in order to establish that there was sufficient material to issue process against the petitioners and the other accused. The filing of this affidavit is in the circumstances, most improper and regret table. In fact, if at all the investigation was in depending disclosing some involvement of the petitioners in the case, it was the duty of the first respondent, who is the complainant to disclose the facts indicating such involvement in the complaint itself and not at this stage, or to adduce alongwith the complaint some documentary evidence in order to enable the Magistrate to find out whether Independent evidence apart from the statement of the accused Tandel, was existing. No such evidence was adduced and hence, this attempt of the first respondent is in the circumstances, to be deprecated. 14. In the view I have taken, it is obvious that the learned Magistrate could not have Issued process against the accused as the case made out in the complaint was exclusively based on the statement of the co-accused Tandel recorded by the Customs Authorities under section 108 of the Customs Act. 14. In the view I have taken, it is obvious that the learned Magistrate could not have Issued process against the accused as the case made out in the complaint was exclusively based on the statement of the co-accused Tandel recorded by the Customs Authorities under section 108 of the Customs Act. The impugned Order is, therefore, liable to be quashed and set aside. I may, however, note that there is no bar to file a fresh complaint for the same offence against the petitioners if there is sufficient evidence to warrant it and if so desired by the Customs Authorities. 15. The result therefore, is that these Criminal Miscellaneous Applications succeed and consequently, the impugned order dated 4th September, 1986, issuing process against the petitioners is hereby quashed and set aside. 1. AIR 1970 SC 940 . 2. AIR 1971 SC 44 . 3. AIR 1976 SC 1167 . 4. 25 WR Cr 43. 5. AIR 1949 PC 257.