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If you or a family member is arrested by Customs or GST officers in India, contact a qualified Indian lawyer who handles criminal and indirect-tax matters as soon as possible. Record the basic facts, ask that a nominated family contact be informed, and keep copies of arrest documents where it is lawful and safe. The applicable procedure depends on the statute, the alleged offence and the circumstances; a general checklist cannot establish whether an arrest is lawful.
What should you do immediately?
- Contact a lawyer promptly. Seek counsel experienced in criminal and indirect-tax matters. Share the arrest information and documents with them as soon as you can.
- Write down what you know. Record the time and place of arrest, which agency is involved, the names and designations shown by the officers, and any provisions or alleged offences mentioned in the arrest memo or communicated to you.
- Ask for a family contact to be notified. The arrested person should identify a nominated family member or other authorized contact and request that officers inform them. Note whether and when the contact was informed.
- Keep available documents. Ask for copies of relevant documents and, where lawful and safe, retain or photograph them. Preserve the arrest memo and note any documents the family receives.
- Do not obstruct officers or sign what you do not understand. Where practicable, ask counsel to advise on a statement or document before signing it. Do not treat this general guidance as advice about whether to answer a particular question or sign a particular document.
What should you check in a GST arrest memo?
CBIC Instruction No. 02/2022-23-[GST-INV], dated 17 August 2022, sets out safeguards for GST arrests. Use the memo to identify the stated provisions and document what it records; have counsel assess the facts and applicable law.
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- The relevant statutory provisions are identified.
- The grounds of arrest were explained, and the memo records that they were explained.
- A nominated or authorized person was informed immediately, and that notification is entered in the memo.
- The date and time of arrest appear on the memo.
- The arrested person is given the memo against acknowledgment.
- A separate arrest memo is prepared for each person arrested.
If something appears missing or unclear, note the concern and raise it with counsel. Do not assume that a missing entry alone settles the legal validity of an arrest; the consequences depend on the law and the particular facts.
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsWhat is different about a Customs arrest?
Customs arrests arise under the Customs Act, while GST arrests arise under the CGST Act. The statute and provisions stated in the arrest memo, the alleged offence and facts, and the criminal-procedure rules that apply all matter. Do not assume the GST memo checklist applies unchanged to a Customs arrest.
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The Supreme Court material concerning Union of India v. Padam Narain Aggarwal describes Customs arrest power for specified offences as requiring the officer to have “reason to believe” that the person is guilty of an offence punishable under the relevant provisions. That general description does not decide whether any particular arrest meets the legal test. Ask counsel to review the statute and grounds applicable to the specific case.
What should counsel review after the arrest?
Ask the lawyer to check the applicable post-arrest procedure, including whether required safeguards have been followed, whether a medical examination is required, and what immediate court or bail application may be available. CBIC’s 17 August 2022 instruction addresses GST arrest and bail guidance and directs officers to follow applicable criminal-procedure provisions; the precise process depends on the governing law and circumstances.
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In Radhika Agarwal v. Union of India, decided on 27 February 2025, the Supreme Court considered arrest provisions in the Customs Act and CGST Act and safeguards associated with criminal procedure. The case concerns rights and duties connected with arrest, including informing a family contact and access to an advocate during questioning. Its application to a particular arrest and current law should be assessed by counsel; do not rely on a general summary as a complete statement of the judgment.
What information should you give the lawyer?
Share the arrest memo and any other documents received, together with a clear account of what happened and when. Separate what you personally saw from what someone else told you. Useful details include:
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- the time and place of arrest, as precisely as known;
- the agency and officer names or designations shown to you;
- the provisions or alleged offence communicated by officers;
- when the nominated contact was informed, if known; and
- which documents were provided, and whether any appear incomplete or unclear.
Keep the original documents secure and avoid altering them. Counsel can advise what further records or steps are appropriate.
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