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of <h1>Customs Act Section 104 Amended: Authorized Officers Can Arrest Suspects for Offenses Under Sections 132, 133, 135, 135A, 136.</h1> Section 104 of the Customs Act has been amended by the Taxation Laws (Amendment) Act, 2006. The amendment replaces the existing sub-section (1) with a provision that allows a Customs officer, authorized by the Commissioner of Customs, to arrest any individual suspected of committing an offense under sections 132, 133, 135, 135A, or 136. The officer must inform the arrested individual of the grounds for the arrest as soon as possible.
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