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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Power of arrest affirmed for tax enforcement, subject to statutory safeguards and conditional anticipatory bail protections.</h1> The constitutional validity of the statutory power of arrest under the amended Customs Act and the GST Act is affirmed, subject to prescribed pre-conditions and safeguards; authorised customs officers may investigate and arrest for specified cognisable offences, arrestees must be informed of grounds and have limited access to counsel, and courts may grant conditional anticipatory bail before formal complaint where facts warrant protection of life and liberty.

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