https://www.taxtmi.com/manuals?id=7506 Arrest powers under the Customs Act, 1962 must be exercised with restraint and supervisory oversight: empowered officers may arrest suspects of specified customs offences, inform them of grounds, and produce them before a Magistrate, but senior written satisfaction is required in commercial fraud cases; delegation is permitted only with circumspection, immediate written reasons and prompt reporting are mandated when prior approval is impracticable, and exceptional arrests must meet criteria related to seriousness, role, evidence and specified high value or sensitive item considerations. en-us Fri, 21 Feb 2025 12:34:31 +0530 Fri, 21 Feb 2025 12:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7506 Arrest powers under the Customs Act, 1962 must be exercised with restraint and supervisory oversight: empowered officers may arrest suspects of specified customs offences, inform them of grounds, and produce them before a Magistrate, but senior written satisfaction is required in commercial fraud cases; delegation is permitted only with circumspection, immediate written reasons and prompt reporting are mandated when prior approval is impracticable, and exceptional arrests must meet criteria related to seriousness, role, evidence and specified high value or sensitive item considerations. Manuals Customs Fri, 21 Feb 2025 12:34:31 +0530 https://www.taxtmi.com/manuals?id=7506