Revised Customs Arrest Report Format CBIC’s Latest Update
The revised customs arrest report format issued by CBIC is a crucial compliance shift under Customs law. Vide Instruction No. 06/2024-Customs dated 08.05.2025, the CBIC has introduced new formats for Arrest and Incident Reports to improve documentation, transparency, and legal scrutiny under the Customs Act, 1962.
Let’s break it down for clarity.
Why This Change Matters
- Aimed at ensuring uniformity in arrest documentation across field formations
- Helps avoid procedural errors that may render arrests legally questionable
- Strengthens the government’s legal standing in cases of smuggling, duty evasion, and tax fraud
Legal Basis for Arrest under Customs
Under Section 104 of the Customs Act, 1962, officers are empowered to arrest persons believed to have committed cognizable offences under the Act. However, the process must comply with the safeguards laid down by:
- Article 22 of the Constitution of India
- Supreme Court judgment in D.K. Basu vs State of West Bengal (1997)
- Instructions issued by CBIC from time to time
What Has Changed? – Key Features of the New Formats
| Section | Old Format | New Format (2025 Update) |
|---|---|---|
| Arrest Memo | Informal, varied across zones | Uniform format with 11 key disclosures |
| Incident Report | Often skipped or delayed | Mandatory submission within 24 hours |
| Documentation Checklist | Not standardised | List of rights + photo/signatures mandatory |
| Monitoring Mechanism | Local level | Escalation to Zonal Chief Commissioner |
| Reporting Timeline | Unclear | Strict deadlines now enforced |
Structure of Revised Arrest Report
The new arrest report format must include:
- Identity proof and contact details of arrestee
- Reason for arrest with legal sections cited
- Officer-in-charge name and designation
- Copy provided to arrestee with acknowledgment
- Declaration of rights (medical check, lawyer, family intimation)
Officer’s Checklist for Compliant Arrest
- Ensure medical examination within 24 hours
- Provide arrest memo in local language
- Submit Incident Report to jurisdictional Chief Commissioner
- Retain video/audio recording if available
Reporting Timelines (Effective 08.05.2025)
| Action | Deadline |
|---|---|
| Arrest Memo | At the time of arrest |
| Medical Examination | Within 24 hours |
| Incident Report Filing | Within 24 hours of arrest |
| Chief Commissioner Update | Within 48 hours |
Expert Tip
“This new format is not just procedural—it protects both the department and taxpayers. Officers must ensure documentation is watertight to withstand judicial scrutiny.”
FAQ: Customs Arrest Format
Q1. Is the new arrest report format mandatory for all cases?
Yes. CBIC has made it mandatory for all arrests made on or after 08.05.2025.
Q2. What if officers do not follow this format?
Non-compliance may lead to legal challenges, disciplinary action, or even invalidation of arrest in court.
Q3. Can taxpayers request a copy of the incident report?
They are entitled to a copy of the arrest memo. Incident reports are internal but may be obtained during litigation.
Final Words
The revised customs arrest report format is a compliance booster and legal safeguard. At Efiletax, we help professionals, consultants, and businesses stay updated with every change in tax and procedural law.
summary
CBIC has released revised customs arrest and incident report formats via Instruction 06/2024. Effective 08.05.2025, officers must follow strict documentation norms under Section 104 of the Customs Act, 1962.