Power to arrest: CBEC guidelines permit arrest to secure investigations, prevent absconding and curb organized evasion.

CBEC guidance directs that the power to arrest be exercised on a case-by-case basis after weighing factors such as nature and gravity of the offence, quantum of duty evaded or credit wrongfully availed, quality and risk of tampering of evidence, risk of witness influence, and cooperation with investigation; arrest is justified to ensure investigation and prevent absconding, and is particularly indicated in organized smuggling, proxy/benami operations, evident intent to evade duty (mens rea), evidence tampering risks, witness intimidation, and large-scale evasion of duty or service tax.

---

---

---