https://www.taxtmi.com/caselaws?id=338191 The High Court of Kerala clarified the interpretation of Section 104(4) of the Customs Act, 1962, ruling that a person involved in duty evasion exceeding a specified amount can be arrested by customs officers without completing the investigation. The court set aside a direction requiring notice before arrest, affirming the investigating officer's authority to arrest under the law. As a result, the appeal by the Inspector of Customs was allowed, and the appeal by the accused was dismissed, establishing the power of customs officers to arrest individuals in cases of significant duty evasion. en-us Mon, 14 Nov 2016 00:00:00 +0530 Wed, 23 Aug 2017 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338191 The High Court of Kerala clarified the interpretation of Section 104(4) of the Customs Act, 1962, ruling that a person involved in duty evasion exceeding a specified amount can be arrested by customs officers without completing the investigation. The court set aside a direction requiring notice before arrest, affirming the investigating officer's authority to arrest under the law. As a result, the appeal by the Inspector of Customs was allowed, and the appeal by the accused was dismissed, establishing the power of customs officers to arrest individuals in cases of significant duty evasion. Case-Laws Customs Mon, 14 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338191