Reason to believe: arrests under Customs and GST require recorded reasons and admissible material before detention.
Arrests under the Customs and GST statutes require a recorded reason to believe based on admissible material, immediate communication of grounds to the arrestee, and contemporaneous maintenance of investigation records; where the GST Acts are silent on procedure, CrPC provisions apply as a supplement. (AI Summary)

Penalty for false or incorrect material requires both knowledge and actual use of false documents under customs law.
Section 114AA imposes penalty for knowingly making, signing or using any declaration, statement or document that is false or incorrect in any material particular; both knowledge or intent and the use of false or incorrect material must co exist. Defences focus on absence of CHA knowledge, lack of proceedings under licensing regulations, distinction between non declaration and mis declaration, bona fide reliance on importer documents for classification, non cooperation not constituting the substantive offence, and non attraction of penalty where an IEC is lent and misused. (AI Summary)