Dcit 4(2)(1), Mumbai vs Prabhudas Liladhar P.Ltd, Mumbai on 23 August, 2017
241). Exceptional cases may certainly be imagined in which a person may
give information without presenting himself before a police officer who is
investigating an offence. For instance, he may write a letter and give such
information or may send a telephonic or other message to the police
officer.”
This view was reiterated and applied in Vallabhdas Liladhar v Asst. Collector
of Customs43.