https://www.taxtmi.com/manuals?id=2359 powers under the Customs Act, 1962 allow authorised customs officers to detain persons suspected of smuggling, false documentation or obstruction; delegation by Commissioners is permitted but must be exercised cautiously. should be exceptional, aimed at securing investigations, preventing absconding or countering organised commercial fraud. Investigating officers must obtain personal satisfaction and written reasons from Commissioners in commercial fraud cases; in exigent remote situations lower officers may arrest but must immediately record and report reasons. Procedural safeguards include compliance with arrest memo directions, female custody protocols, medical examination, and prompt production before a Magistrate with bail and custody rules under the Cr.PC applicable. en-us Sun, 05 Mar 2023 14:02:00 +0530 Tue, 07 Mar 2023 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2359 powers under the Customs Act, 1962 allow authorised customs officers to detain persons suspected of smuggling, false documentation or obstruction; delegation by Commissioners is permitted but must be exercised cautiously. should be exceptional, aimed at securing investigations, preventing absconding or countering organised commercial fraud. Investigating officers must obtain personal satisfaction and written reasons from Commissioners in commercial fraud cases; in exigent remote situations lower officers may arrest but must immediately record and report reasons. Procedural safeguards include compliance with arrest memo directions, female custody protocols, medical examination, and prompt production before a Magistrate with bail and custody rules under the Cr.PC applicable. Manuals Customs Sun, 05 Mar 2023 14:02:00 +0530 https://www.taxtmi.com/manuals?id=2359