Taxation Laws (Amendment) Act,2006
Section 24. Amendment of Section 104
In Section 104 of the Customs Act, for subsection (1), the following sub-section shall be substituted, namely:-
“(1) If an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has committed an offence punishable under Section 132 or Section 133 or Section 135 or Section 135-A or Section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.”
