Reply: Circumstances under which imprisonment can be made are contained in Section 29 of the Insecticides Act.
As per Customs Act 1962, as amended, an importer could be imprisoned in connection with an importation when the person is involved in smuggling and other modus operandi of imports and exports, in violation of prohibitions/ restrictions in vogue or with intent to evade duties or fraudulently claim funds from the Government are liable to serious penal action under the Customs Act. Any person guilty of serious offence under Customs Act, which is punishable under section 135 of the said Act, can be arrested by a customs officer authorised in this behalf. Other such provisions are stated in Section 132, 133 and 134 of the Customs Act 1962. These provisions are available in the website cbec.gov.in.
As regards process rights,under the law, the person being arrested is entitled to be informed about the grounds of such arrest. The said section also provides that every person arrested under the Act has to be taken without unnecessary delay to the nearest Magistrate. Since the Customs Act does not contain any provision regulating the manner in which a person arrested is to be dealt with by the Magistrate, therefore, the provisions of the Criminal Procedure Code (Cr.P.C) which regulate this aspect would be applicable to the person arrested under the provisions of the Customs Act. The power to remand to judicial custody vests with the Magistrate by virtue of section 165 of the Cr.P.C.
