Constitutional Validity Of Arrest Provisions Under Customs Law & GST Law

The power of arrest by the authorised officers under the financial laws has been a widely discussed issue. Recently, in the case of Radhika Agarwal v. Union of India,¹ the writ petitioners challenged the constitutional validity of arrest provisions under Customs Act, 1962 ("Customs Act") and the Central Goods and Services Act, 2017 ("GST Act"). The Supreme Court delved into this issue and rejected thechallenge to the constitutional validity and upheld the right of the authorized officers to arrest under the Customs Act and the GST Act, however, with various guidelines.

Facts

The legal debate in relation to the power of arrest under the Customs Act and GST Act stemmed from the decision of the Supreme Court ("Court") in the case ofOm Prakash & Anr. v. Union of India & Anr.² In this case, the Court held that the offence under the Customs Act and Central Excise Act, 1944 ("Excise Act") were non-cognizable and therefore even if the officers had the power to arrest,