Customs Officers Are Not 'Police Officers', Must Satisfy Higher Threshold of 'Reasons To Arrest : SC

The Supreme Court upheld the power of officers to arrest individuals under GST and Customs Acts but mandated procedural safeguards to prevent arbitrary detention.

A three-judge bench ruled that arrests must be based on cogent evidence, not mere suspicion. Officers must record reasons for arrest in writing, ensure legal representation, and follow procedural safeguards.

It clarified that tax evasion arrests can occur before a formal assessment but must be justified.

The court rejected challenges to arrest provisions while emphasizing transparency, accountability, and protection against coercion in tax recovery actions.