Statement - Recording of u/s 108 of the Customs Act, 1962

The thumb rule on recording of statement is that not all that is told by deponent as answer to questions need not be incorporated in the statement but all that is recorded in the statement ought to be what is deposed alone. Investigation is in the arena of the departmental officers who are justified in finding the truth. What is required to prove the truth alone need to be incorporated in the statement leaving other things - otherwise the statement might run to big bundles creating more confusion than any clarity to the adjudicating authority.

  • Please use just and fair means, there is no doubt that the case will always succeed even up to the Supreme Court level -- सत्यमेव जयते "Truth Alone Triumphs" or Truth Always Triumphs.
  • Statement is to be divided into three parts - 
    • a very elaborate bio-data *, 
    •  a brief narration of the facts of the case and 
    • a very short and swift confrontation with facts - material and documentary evidence gathered from various sources. I put all my toil on this third one only - confrontation -- by preparing even one hundred questions and the probable answers I might get [based on the understanding of the case] and generating further questions on such answers , if neessary . Yes! one need not ask all the questions but to pick out the relevant ones depending on the developments - an unexpected response or otherwise. . It worked well almost always to a great extent. 

Believe me, it is one of the three golden laws we followed wherever I was heading the detecting / investigation team - துன்புறுத்தாமை. மற்ற இரண்டு காரியங்கள் கண்ணியமாய் நடத்துதல் மற்றும் உண்மை சொன்னால் பொய் எழுதுவதில்லை. நாங்கள் துன்புறுத்தினோம் என பிராது செய்து எங்களை பிறர் துன்புறுத்தவுமில்லை கண்டுபிடித்த குற்றம் கெட்டுபோக்கவுமில்லை. [In English - Not hurting a person physically or emotionally and truthfully reducing in writing what was stated by the deponent. So, seldom anybody tortured us by sending false petitions or our case had failed] Principal Educator, RIIF. For further query please feel free to write to

* In almost all cases where the department succeeds, it might be a herculean task to get at the accused to make him/her face the consequences or to undergo punishment or to pay what is due to Government since the accused could simply hide his face under his hat. The problem is we who took care to narrate all the features of her/his face, fail to remember that s/he had other limbs to tell about -- we simply talk about the accused and nothing about his/her family, friends or all those who had business dealings with him/her. So, when s/he went into hiding being just among us, we don't have any clue in the absence of an elaborate Bio-data. It could be a form asked to be filled up as Part I of the statement - don't get angry with me - again a 100 question format to pick out the relevant ones. If it is done, then, not only Bin Laden, but anybody alive on earth wherever s/he is could be easily located.