Apex Court upholds the arrest provisions under Customs and GST with emphasis on the need for procedural rigor and fairness to exercise such powers
The issue before the Apex Court for consideration was whether the arrest provisions provided under the Customs Act, 1962 and Goods and Services Tax Law [GST Law] [hereinafter referred to as ‘Special Laws’ collectively] are constitutional and whether the statutory and constitutional safeguards are followed by the authorized officers while exercising the powers of the arrest under the Special laws.
