What are the broad guidelines for arrest followed in CBEC?

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..... guidelines for arrest followed in CBEC? Ans. Decision to arrest needs to be taken on case-to- case basis considering various factors, such as, nature and gravity of offence, quantum of duty evaded o .....

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..... lving organized smuggling of goods or evasion of customs duty by way of concealment; iv. master minds or key operators effecting proxy/ benami imports/exports in the name of dummy or non-existent pe .....

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