Arrest guidelines under Customs law limit arrests to exceptional high value or specified item smuggling cases and require reporting. The circular restricts arrest under the Customs Act to exceptional situations by prescribing value based triggers for categories such as unauthorized importation in baggage, outright smuggling of high value or restricted items, importation appraising cases involving wilful mis declaration or concealment, and fraudulent availment of drawback or duty exemptions; FOB/CIF valuation points apply for import/export appraising cases. It exempts certain sensitive items (counterfeit currency, arms, explosives, antiques, art treasures, wildlife and endangered species) from the value thresholds, permitting arrest on the facts and circumstances irrespective of value.