https://www.taxtmi.com/caselaws?id=766615 Statutory arrest powers under the Customs Act, 1962 and the GST regime are valid only when exercised within a structured framework of objective reasons, offence classifications, and constitutional safeguards. The Customs Act requires reasons to believe, proper linkage to the statutory categories of cognizable, non-cognizable, bailable, and non-bailable offences, and compliance with Article 22(1), including communication of grounds of arrest and proper recordkeeping; the Code of Criminal Procedure, 1973 applies where not excluded. Sections 69 and 70 of the CGST Act, 2017 are likewise upheld as constitutionally valid, with arrest treated as an exceptional measure dependent on recorded reasons, credible material, and observance of procedural safeguards. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 17:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766615 Statutory arrest powers under the Customs Act, 1962 and the GST regime are valid only when exercised within a structured framework of objective reasons, offence classifications, and constitutional safeguards. The Customs Act requires reasons to believe, proper linkage to the statutory categories of cognizable, non-cognizable, bailable, and non-bailable offences, and compliance with Article 22(1), including communication of grounds of arrest and proper recordkeeping; the Code of Criminal Procedure, 1973 applies where not excluded. Sections 69 and 70 of the CGST Act, 2017 are likewise upheld as constitutionally valid, with arrest treated as an exceptional measure dependent on recorded reasons, credible material, and observance of procedural safeguards. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766615