https://www.taxtmi.com/caselaws?id=166739 Custody and arrest are not synonymous under customs enquiry powers: a person summoned under Sections 107 or 108 of the Customs Act, 1962 is not treated as arrested merely because movement is restrained or attendance is compelled. Article 22(2) is therefore not attracted to a mere summons, enquiry, or interrogation stage, though any actual arrest must be followed by prompt production before a Magistrate. The mode of arrest must also conform to Section 46 of the Code of Criminal Procedure, 1973, which requires actual physical taking into custody or submission to custody; arrest cannot be effected by words or symbolic assertion alone. en-us Wed, 09 Nov 1983 00:00:00 +0530 Tue, 08 Jul 2025 16:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166739 Custody and arrest are not synonymous under customs enquiry powers: a person summoned under Sections 107 or 108 of the Customs Act, 1962 is not treated as arrested merely because movement is restrained or attendance is compelled. Article 22(2) is therefore not attracted to a mere summons, enquiry, or interrogation stage, though any actual arrest must be followed by prompt production before a Magistrate. The mode of arrest must also conform to Section 46 of the Code of Criminal Procedure, 1973, which requires actual physical taking into custody or submission to custody; arrest cannot be effected by words or symbolic assertion alone. Case-Laws Customs Wed, 09 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166739