No arrest for custom & excise tax evasion without warrants: Supreme Court

Offences of evading customs and excise tax are bailable and an accused person cannot be arrested without warrants, the Supreme Court has ruled saying such crimes cannot be equated with criminal offences.

A three judge bench headed by Justice Altamas Kabir said the main object of Custom and Excise Acts was the recovery of excise duties and not really to punish for infringement of its provisions.

"Having considered the various provisions of the Central Excise Act, 1944, and the Code of Criminal Procedure, which have been made applicable to the 1944 Act, we are of the view that the offences under the 1944 Act cannot be equated with offences under the Indian Penal Code which have been made non-cognisable and non-bailable," the bench said.

"Language of the Scheme of 1944 Act seem to suggest that the main object of the enactment of the said Act was the recovery of excise duties and not really to punish for infringement of its provisions," the bench also comprising Justice Cyriac Joseph and Justice SS Nijjar said while explaining the provision of the Excise Act.

The bench said that all offences under the Central Excise Act, 1944 and the Customs Act, 1962, are non-cognisable, and they are bailable.

According to Criminal Procedure Code in respect of non-cognisable offence a police officer has no authority to arrest without warrant.

"Different expressions used in the Code and also in connected enactments in respect of a non-cognisable offence, a police officer, and, in the instant case an excise officer, will have no authority to make an arrest without obtaining a warrant for the said purpose," the bench said.