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RADHIKA AGARWAL vs. UNION OF INDIA AND OTHERS
(Supreme Court)

Hon'ble Judges:

CJI. SANJIV KHANNA
M. M. SUNDRESH
BELA M. TRIVEDI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

RADHIKA AGARWAL

Respondent UNION OF INDIA AND OTHERS
Court

SC (Supreme Court)

Date Feb 27, 2025
Order No.

WRIT PETITION (CRIMINAL) NO. 336 OF 2018

Citation

2025(2) TAXREPLY 12554

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ORDER

SANJIV KHANNA , CJI. Leave granted. 2. The fountainhead of legal controversy regarding the power to arrest under the Customs Act, 19621 and the Central Goods and Services Tax Act, 2017,2 stems from the decision of a three Judge Bench of this Court in Om Prakash and Another v. Union of India and Another. (2011) 14 SCC 1 Before this decision, offences under the Customs Act were treated as non-bailable and once arrested, the accused would be detained for a few months before being released on bail. Om Prakash (supra) observed that the offences under the Customs Act and the Central Excise Act, 19444 were non-cognizable and, therefore, even if the officers had the power to arrest,5 they could do so only after obtaining a warrant from the Magistrate in terms of Section 416 of the Code of Criminal Procedure, 1973.7 It was also held that offences under the Customs Act and the Excise Act were both bailable, bearing a punishment of less than 3 ye....

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