Arrest and Bail Under Customs - CBEC Issues Instructions
IN yesterday's DDT 2192 we had mentioned, "Similar instructions are to be given for Customs and Service Tax and maybe they are in the pipeline.”
Board has now released the guidelines for arrest and bail under 'Customs'.
Yesterday's DDT also mentioned, "The Board Circular wants the field to follow the guidelines of the Supreme Court in the case of D. K. Basu Vs State of West Bengal, but Board has not mentioned where the case is available or what the instructions are.”
Now, in the Customs Circular, they have mentioned the citation of 1997 (1) SCC 416, for the DK Basu case but how many officers in the field can access SCC?
CBEC Circular No.38/2013-Customs, Dated: September 17, 2013