Customs Section 104 Explained
Arrest
At a Glance
Section 104 - Arrest.
Evidence, jurisdiction, safeguards and later proceedings must be documented.
This chapter contains intrusive enforcement powers such as search, examination, summons, arrest and seizure, together with statutory safeguards.
Finin2min Decode
In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.
Evidence, jurisdiction, safeguards and later proceedings must be documented. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.
Practical Example
Customs initiates an investigation and seeks documents or access. The person verifies the statutory power, officer identity, written records, safeguards and scope, while preserving a complete chronology and obtaining professional advice.
For section 104, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.
Professional Alert
Evidence, jurisdiction, safeguards and later proceedings must be documented.
The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Officer identity and authorisation
- Search/seizure/summons record
- Inventory or panchnama
- Statements and document acknowledgements
- Chronology and legal-response file
Common Errors
- Giving inconsistent statements without document review
- Failing to obtain copies or acknowledgements
- Ignoring statutory safeguards and timelines
FAQs
Evidence, jurisdiction, safeguards and later proceedings must be documented.
No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.
Evidence, jurisdiction, safeguards and later proceedings must be documented.
Official Sources
India Code - Customs Act, 1962
Source status: CONTROLLED INDEX. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.