https://www.taxtmi.com/acts?id=24675 Guidelines require that the decision to arrest under CBEC be taken case-by-case after weighing factors such as nature and gravity of the offence, suspected duty evasion or wrongful credit, quality of evidence, risk of tampering or witness intimidation, and cooperation by the accused. Arrests may be justified to ensure proper investigation, prevent absconding, or where intent to evade duty is evident; operationally, organised smuggling, use of proxies or benami entities, and involvement of masterminds are situations that may warrant arrest. en-us Mon, 03 Apr 2017 16:31:30 +0530 Mon, 03 Apr 2017 16:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24675 Guidelines require that the decision to arrest under CBEC be taken case-by-case after weighing factors such as nature and gravity of the offence, suspected duty evasion or wrongful credit, quality of evidence, risk of tampering or witness intimidation, and cooperation by the accused. Arrests may be justified to ensure proper investigation, prevent absconding, or where intent to evade duty is evident; operationally, organised smuggling, use of proxies or benami entities, and involvement of masterminds are situations that may warrant arrest. Act-Rules Bills Mon, 03 Apr 2017 16:31:30 +0530 https://www.taxtmi.com/acts?id=24675