https://www.taxtmi.com/article/detailed?id=14986 Arrests under the Customs Act and GST regime must rest on reasons to believe supported by admissible material, recorded in writing, and furnished to the arrestee; mere suspicion is inadequate. CrPC provisions and constitutional safeguards-notice of grounds, right to consult counsel, informing relatives, duty of custodians for health-and judicial review apply to arrests under fiscal statutes. The statutory classification of cognizable/non-cognizable and bailable/non-bailable offences governs the content and rigor of reasons to believe, requiring factual explanations and computations tied to seized goods and statutory thresholds. en-us Thu, 21 Aug 2025 16:54:34 +0530 Thu, 21 Aug 2025 16:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14986 Arrests under the Customs Act and GST regime must rest on reasons to believe supported by admissible material, recorded in writing, and furnished to the arrestee; mere suspicion is inadequate. CrPC provisions and constitutional safeguards-notice of grounds, right to consult counsel, informing relatives, duty of custodians for health-and judicial review apply to arrests under fiscal statutes. The statutory classification of cognizable/non-cognizable and bailable/non-bailable offences governs the content and rigor of reasons to believe, requiring factual explanations and computations tied to seized goods and statutory thresholds. Articles Customs - Import - Export - SEZ Thu, 21 Aug 2025 16:54:34 +0530 https://www.taxtmi.com/article/detailed?id=14986