Supreme Court Upholds Finance Act Arrest Procedures

The Supreme Court affirmed the High Court's decision that arrest under Section 91 of the Finance Act, 1994 must adhere to the prescribed procedure in Section 73A(3) and (4) of the Act. The Court held that the procedural requirements are mandatory before effecting arrests under Sections 90 and 91, ultimately dismissing the appeals.

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The Supreme Court upheld that arrest under Section 91 of the Finance Act, 1994 must follow the procedure in Section 73A(3) and (4) of the Act. The High Court's decision was affirmed, stating the procedure is mandatory before arrest under Sections 90 and 91. The appeals were dismissed.

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