https://www.taxtmi.com/caselaws?id=468499 Customs arrest under section 104 of the Customs Act was not invalid for want of prior notice under section 35(3) of the Bharatiya Nagarik Suraksha Sanhita because that notice requirement applies only where arrest is not otherwise required under section 35(1). Imported arms and ammunition were treated as prohibited goods under a Customs notification, so the departmental circular fixing a monetary threshold for arrest did not apply. On the record, the material also justified cancellation of bail and custodial interrogation, including the seriousness of the alleged evasion, misleading emails, and the need for further investigation. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 08 May 2026 14:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468499 Customs arrest under section 104 of the Customs Act was not invalid for want of prior notice under section 35(3) of the Bharatiya Nagarik Suraksha Sanhita because that notice requirement applies only where arrest is not otherwise required under section 35(1). Imported arms and ammunition were treated as prohibited goods under a Customs notification, so the departmental circular fixing a monetary threshold for arrest did not apply. On the record, the material also justified cancellation of bail and custodial interrogation, including the seriousness of the alleged evasion, misleading emails, and the need for further investigation. Case-Laws Customs Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468499