https://www.taxtmi.com/circulars?id=52449 Offences under the Customs Act, 1962 are classified into non-bailable offences (specified categories under section 135) and bailable offences. Arrest under section 104 should be exercised sparingly and only where necessary to ensure investigation, prevent absconding, disrupt organised smuggling, or target key operators; value based exceptional arrest thresholds apply but do not constrain cases involving specified contraband. Arrests must follow D.K. Basu safeguards, include detailed arrest memos, appropriate medical examination, immediate intimation to senior authorities, and distinct procedures for bail and production before a Magistrate; reporting and monthly returns are mandated. en-us Tue, 17 Sep 2013 00:00:00 +0530 Mon, 09 Oct 2017 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52449 Offences under the Customs Act, 1962 are classified into non-bailable offences (specified categories under section 135) and bailable offences. Arrest under section 104 should be exercised sparingly and only where necessary to ensure investigation, prevent absconding, disrupt organised smuggling, or target key operators; value based exceptional arrest thresholds apply but do not constrain cases involving specified contraband. Arrests must follow D.K. Basu safeguards, include detailed arrest memos, appropriate medical examination, immediate intimation to senior authorities, and distinct procedures for bail and production before a Magistrate; reporting and monthly returns are mandated. Circulars Customs Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52449