Powers of arrest [Section 91] :

(i) Who can arrest? – New section 91 provides that the Principal Commissioner/Commissioner of Central Excise by general or special order authorize any officer of Central Excise, not below the rank of Superintendent of Central Excise to arrest a person.

(ii) Who can be arrested? – A person who has committed any of the offences specified under section 89(1) and the amount involved in the offence exceeds Rs 50 lakh.

(iii) When can arrest be ordered? – The Principal Commissioner/Commissioner of Central Excise can order arrest if he has reason to believe that a person has committed the offence mentioned above.

(iv) Manner of arrest – All arrests have to be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrests.

(v) Procedure in case of cognizable offence – In case of cognizable offence, every officer authorised to arrest a person has to inform the arrested person of the grounds of arrest and produce him before a magistrate within 24 hours.

(vi) Procedure in case of non-cognizable and bailable offence – The Assistant Commissioner /Deputy Commissioner is empowered to release an arrested person on bail or otherwise. For this purpose, the Assistant Commissioner /Deputy Commissioner will have same powers and be subject to the same provisions as an officer in charge of a police station is under Code of Criminal Procedure, 1973.