https://www.taxtmi.com/article/detailed?id=14307 Arrest under the Customs Act and GST Acts requires a documented, evidence-based reason to believe that an offence has been committed; that written reason must be communicated to the arrested person. Officers are not police and their arrest powers are limited; failure to record, disclose, or justify reasons renders arrest unlawful and subject to judicial review. Procedural safeguards - arrest memo, access to legal representation, Magistrate presentation, custody records, and health protections - must be observed, and judicial approval is required for non-cognizable or bailable offences unless facts establish non-bailability with certainty. en-us Sat, 03 May 2025 08:36:40 +0530 Sat, 03 May 2025 08:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14307 Arrest under the Customs Act and GST Acts requires a documented, evidence-based reason to believe that an offence has been committed; that written reason must be communicated to the arrested person. Officers are not police and their arrest powers are limited; failure to record, disclose, or justify reasons renders arrest unlawful and subject to judicial review. Procedural safeguards - arrest memo, access to legal representation, Magistrate presentation, custody records, and health protections - must be observed, and judicial approval is required for non-cognizable or bailable offences unless facts establish non-bailability with certainty. Articles Goods and Services Tax - GST Sat, 03 May 2025 08:36:40 +0530 https://www.taxtmi.com/article/detailed?id=14307