https://www.taxtmi.com/caselaws?id=793002 Arrest and remand under fiscal statutes must comply strictly with mandatory procedural safeguards, including clear arrest particulars, proper disclosure of grounds, and timely production before the competent Magistrate. The HC found that custody was vitiated where the arrest memo was prepared a day after custody, the place of arrest was unclear, the grounds of arrest were not properly annexed or acknowledged, no transit remand was obtained, and production before the remand Magistrate was delayed. The remand order was therefore passed without proper judicial application of mind, the custody was held unlawful, the remand was quashed, and release forthwith was directed. en-us Fri, 03 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793002 Arrest and remand under fiscal statutes must comply strictly with mandatory procedural safeguards, including clear arrest particulars, proper disclosure of grounds, and timely production before the competent Magistrate. The HC found that custody was vitiated where the arrest memo was prepared a day after custody, the place of arrest was unclear, the grounds of arrest were not properly annexed or acknowledged, no transit remand was obtained, and production before the remand Magistrate was delayed. The remand order was therefore passed without proper judicial application of mind, the custody was held unlawful, the remand was quashed, and release forthwith was directed. Case-Laws GST Fri, 03 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793002