SC upholds constitutional validity of...

The ruling came in response to nearly 280 petitions, including one filed in 2018 by lead petitioner Radhika Agarwal, arguing that the provisions of the Customs Act and GST Act were inconsistent with the Criminal Procedure Code (CrPC) and the Constitution.

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The court rejected the contention that Sections 69 and 70 of the GST Act and Section 104 of the Customs Act were unconstitutional, affirming that the legislature had the authority to enact provisions that criminalize tax violations and allow for arrests.

The judgment referred to prior rulings and emphasized that while customs officers are not considered police officers, they have statutory authority to investigate and arrest offenders under relevant laws. The bench revisited its 2011 decision in Om Prakash v. Union of India, which had held that offences under the Customs Act and the Central Excise Act were non-cognizable and required a magistrate's approval for arrests. Subsequent amendments, made in 2012, 2013, and 2019, modified this position.