The Supreme Court has clarified that officers under the GST and Customs Acts require concrete, verifiable evidence before making an arrest, rather than acting solely on suspicion. While the government's counsel argued that these officers are not police and special laws supersede general criminal procedure, the court highlighted the need for some adherence to the CrPC. Concerns were also raised about potential misuse of arrest powers, especially given the lack of private complaints in GST cases.
The Supreme Court of India witnessed a significant legal debate on May 9th, 2024, concerning the legality of arrest powers granted to officers under the Customs Act and GST Act. The focal point of discussion was whether these officers are bound to adhere to the procedures delineated in the Criminal Procedure Code (CrPC), particularly in cases classified as non-cognizable offenses.
During the proceedings, the Additional Solicitor General (ASG) contended that Customs and GST officers do not fal
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to
CCI PRO
for unlimited access
Why Upgrade to
CCI PRO?
-
No Ads
-
WhatsApp Community
-
Daily E-Newsletter
-
Unlimited News Access
-
Profile Visitors
-
Link Social Profiles
-
Featured Job Posts
-
Pro Badge
-
Expert GST Guidance
-
Unlimited Forum Replies
-
Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member?
Login here
for an ad-free experience. 07941056694
FAQ :
The Supreme Court ruled that GST and Customs officers need 'verifiable material' to justify an arrest, not merely suspicion.
The article suggests that special statutes may allow arrests in non-cognizable cases without a warrant, but the court emphasised the need for verifiable material.
The Additional Solicitor General argued that GST and Customs officers are not police officers, meaning certain protections like Article 20(3) might not apply.
The court noted that Parliament's partial amendment of the Customs Act did not negate the importance of the 2011 Om Prakash judgment, which stressed adherence to CrPC procedures.
The bench expressed apprehension about potential misuse of arrest powers due to the absence of private complaints, meaning only the government can act as the aggrieved party.
The case, titled Radhika Agarwal v. Union of India and Ors., is scheduled for further deliberation on May 15th, 2024.