SC upheld constitutional validity of arrest powers under Customs ...

Powers to Arrest Under Customs Act and GST Laws Valid with New Safeguards: Right to Counsel During Interrogation Limited

February 28, 2025

Case Laws GST SC

SC upheld constitutional validity of arrest powers under Customs Act and GST Acts while establishing key procedural safeguards. Person arrested has right to meet advocate during interrogation but not throughout. Officers must have material evidence and "reasons to believe" before arrest, documented in writing. Arrest powers subject to judicial review both pre and post prosecution. Section 41-D of CrPC applies to Customs Act arrests. Officers must inform arrestee of grounds and comply with Section 50A notification requirements. GST arrest provisions under Sections 69-70 deemed valid under Article 246-A. Court mandated balance between individual rights and statutory objectives, emphasizing arrests must not be arbitrary and must satisfy prescribed monetary thresholds. Judicial review available but limited to cases of manifest arbitrariness or statutory non-compliance.

View Source

← Previous Next →

SC upheld constitutional validity of arrest powers under Customs ...

Powers to Arrest Under Customs Act and GST Laws Valid with New Safeguards: Right to Counsel During Interrogation Limited

February 28, 2025

Case Laws GST SC

You may also like:

The Supreme Court of India examined the legality of the arrest of the petitioner under the Prevention of Money Laundering Act (PMLA) and the Unlawful Activities...

Proceeds of crime were diverted from a sanctioned loan amount of Rs. 1530.99 crores for an unauthorized purpose, constituting a predicate offence for money laundering....

The HC held that the grounds for the petitioner's arrest were not duly communicated forthwith as mandated by Section 50 of Cr.P.C. and the SC's judgment in Pravir...

The doctrine of abuse of rights is founded upon the notion that a party may have a valid right, including a procedural right, and yet exercise it in an abnormal,...

Dishonour of Cheque - entitlement to power of attorney holder to depose further delegate / appoint special counsel - the power of attorney holder was appointed under the...

HC analyzed the interpretation of "nearest Magistrate" in money laundering arrest procedures. The court held that production before the jurisdictional Magistrate within...

The ITAT partially allowed the taxpayer's appeal concerning comparable selection for transfer pricing adjustments. The Tribunal excluded Tata Elxsi Limited (significant...

Provisional attachment - Validity of circular dated 23rd February, 2021 - In our view the safeguard as provided in clause 3.1.5 in the said circular by providing that...

Grant of anticipatory bail - GST evasion - FIR lodged - main point which has been emphasized by the learned counsel for the applicant is that because no proper notice...

Money Laundering - power to arrest - The department, after issuance of summons, in such a case, could not have arrested the respondent unless warrants were issued by the...

The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

Seeking grant of anticipatory bail - summons issued u/s 108 of the Customs Act - as per the law promulgated by the Apex Court the Summons under Section 108 of the Custom...

Money Laundering - Corruption - To give true meaning and purpose to the constitutional and the statutory mandate of Section 19(1) of the Act of 2002 of informing the...

Grant of anticipatory Bail - Merely because an arrest can be made because it is lawful does not mandate that arrest must be made. A distinction must be made between the...

Power to arrest and GST - Section 69 which is akin to Section 19 of PMLA has inherent safeguards before affecting the arrest of accused persons. Thus, taking into...

Quick Updates: