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of <h1>Section 91 of Finance Act 1994: Commissioners can authorize arrests for offenses under Section 89. Follow CrPC procedures.</h1> Section 91 of the Finance Act, 1994, grants the Principal Commissioner or Commissioner of Central Excise the authority to arrest individuals suspected of committing certain offenses under section 89. Authorized officers, not below the rank of Superintendent, can carry out arrests. Upon arrest for cognizable offenses, the individual must be informed of the arrest grounds and presented before a magistrate within 24 hours. All arrests must comply with the procedures outlined in the Code of Criminal Procedure, 1973. Amendments to this section have been made through various Finance Acts, affecting the scope and application of these provisions.
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