What are the broad guidelines for arrest followed in CBEC?

Decision to arrest needs to be taken on case-tocase
basis considering various factors, such as, nature
and gravity of offence, quantum of duty evaded or credit
wrongfully availed, nature and quality of evidence,
possibility of evidences being tampered with or witnesses
being influenced, cooperation with the investigation,
etc. Power to arrest has to be exercised after careful
consideration of the facts of the case which may include:
i. to ensure proper investigation of the offence;
ii. to prevent such person from absconding;
iii. cases involving organized smuggling of goods or
evasion of customs duty by way of concealment;
iv. master minds or key operators effecting proxy/
benami imports/exports in the name of dummy
or non-existent persons/IECs, etc;
v. where the intent to evade duty is evident and
element of mensrea/guilty mind is palpable;
vi. prevention of the possibility of tampering with
evidence;
vii. intimidating or influencing witnesses; and
viii. large amounts of evasion of duty or service tax
at least exceeding one crore rupees.