Supreme Court Enforces Safeguards on GST and Customs Act Arrests

The court strengthens procedural protections to prevent arbitrary detention and misuse of arrest powers under tax laws.

The Supreme Court ruled that arrests under GST and Customs Acts must be based on substantial evidence and documented reasons to believe an offense has been committed.
Individuals accused under these laws are entitled to legal protections similar to those under criminal law, including the right to pre-arrest bail even without an FIR.
The court disapproved of coercive tactics by enforcement officers, directing that such misconduct should result in departmental action.
Customs officers were explicitly clarified as not having policing powers, and their enforcement actions must align with procedural safeguards.
The judgment aims to balance tax enforcement efforts with constitutional protections, mandating transparency and accountability in arrests.