Recently in the case of Ashutosh Kaithwas Vs. State of MP, Madhya Pradesh High Court observed that an accused need not be under formal arrest for the purpose of the statement given u/s 27, Evidence act.

Justice Sujoy Paul and P.C. Gupta mentioned two components to support the statement under this section ie. 

1. A person must be accused of any offence 
2. A person must be in the custody of a police officer, they need not be under formal arrest 

The court held that a simple reading of this section shows that ‘a person must be accused of any offence’ and that ‘he must be in the custody of a police officer’ and it is not necessary that such an accused must be under formal arrest. The court found its support from the catena of judgments and a glance at said judgements shows that the question aforesaid is no more res integra.