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What are the broad guidelines for arrest followed in CBEC?

Question 24 - Draft-Bills-Reports - Inspection, Search, Seizure and Arrest - Goods and Services Tax - Question 24 - Q 24. Ans. Decision to arrest needs to be taken on case-tocase basis considering various factors, such as, nature and gravity of offen .....

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reful consideration of the facts of the case which may include: i. to ensure proper investigation of the offence; ii. to prevent such person from absconding; iii. cases involving organized smuggling of goods or evasion of customs duty by way of conce .....

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