Arrest - CBEC's Customs Manual 2023 - Customs

..... 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest. Also, every arrested person arrested under sub-section (1) shall, has to be taken without unnecessary delay to the nearest Magistrate. Further, the arrested person is to be dealt with by the Magistrate, as per the provisions of the Code of Criminal Procedure, 1898. The power to remand an arrested person to judicial custody vests in the Magistrate by virtue of Section 165 of the Cr.PC. 10.3 Though under Section 104 of the Customs Act, 1962 Principal Commissioner of Customs or Commissioner of Customs are empowered to delegate to an officer of Customs by general or special order, powers of arrest of persons gu .....

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Arrest - CBEC s Customs Manual 2023 - Customs

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..... considered necessary prior clearance and approval for arrest may be taken from Principal Commissioner of Customs or Commissioner of Customs. However, there could be situations, for example in outright smuggling cases in remote areas (and sometimes even in town seizure or international passenger clearance offence cases) where it may not be administratively possible to get prior permission of concerned Principal Commissioner of Customs or Commissioner of Customs before effecting arrest. In such cases, the decision to arrest a person in accordance with the guidelines - taking due note of the offence against the person which has come to light in investigations carried out, should be taken at the minimum level of the concerned Assistant Commiss .....

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Arrest - CBEC s Customs Manual 2023 - Customs

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..... r evasion of Customs duty by way of concealment, masterminds or key operators effecting proxy/ benami imports/exports in the name of dummy or non-existent persons/IECs, etc. The decision to arrest should be taken in cases which fulfil the requirement of the provisions of Section 104(1) of Customs Act, 1962 and after considering the nature of offence, the role of the person involved and evidence available. iii. While the Act does not specify any value limits for exercising the powers of arrest, it is clarified that arrest in respect of an offence, should be effected only in exceptional situations which may include: a. Cases involving unauthorised importation in baggage/ cases under Transfer of Residence Rules, where the market value of the g .....

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Arrest - CBEC s Customs Manual 2023 - Customs

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..... by fraud, collusion, wilful misstatement or suppression of facts and utilisation of such instrument where the duty relatable to such utilisation of the instrument is Rs 2,00,00,000/- (Rupees Two Crore) or more. g. The above criteria of value mentioned in (a) (f) would not apply in cases involving offences relating to items i.e. FICN, arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna. In such cases, arrest, if required, on the basis of facts and circumstances of the case, may be considered irrespective of value of offending goods involved.” [Refer Circular No. 13/2022-Customs dated 16/08/2022] iv. There is no prescribed format for arrest memo but an arrest memo must be .....

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Arrest - CBEC s Customs Manual 2023 - Customs

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