2026-VIL-727-ALH-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Validity of Arrest under Health Security Se National Security Act, 2025 - Petitioner was arrested by Excise authorities for alleged clandestine manufacture of tobacco and pan masala products in undeclared packing machines and for alleged evasion of tax, and the petitioner challenges the legality of his arrest and detention in a habeas corpus petition - Whether the arrest and detention of the petitioner is in accordance with law and the procedure prescribed under the Bharatiya Nagarik Suraksha Sanhita 2023 when the authorization for arrest was issued subsequent to the arrest and various procedural requirements were not complied with – HELD - The arrest, remand and detention of petitioner do not appear to be in accordance with law. The authorization for arrest under Section 21(1) was issued by the Commissioner on 23.05.2026 only, whereas the petitioner was actually arrested on the intervening night of 22/23.05.2026, making the authorization subsequent to the arrest. The arrest memo does not indicate that a copy thereof was supplied to any relative or nominee of the petitioner as required under the B.N.S.S. procedures - All witnesses mentioned in the arrest memo appear to be strangers to the petitioner. The arrest memo does not contain any recital indicating that the petitioner was informed of his right to avail legal assistance from an advocate of his choice. Though the authorization for search was issued on 22.05.2026, the time of arrest has been recorded as 1:30 p.m. on 23.05.2026 in the arrest memo despite the actual arrest being on 22.05.2026 creating a discrepancy in records. Further, the basis of alleged evasion figure is not based on any audit and assessment under the Act. Relying on the principles laid down in Satender Kumar Antil vs. C.B.I., the arrest is not justified as the maximum punishment under the Act extends to five years only and the procedural requirements have not been complied with - The arrest, remand and detention are set aside and the petitioner is directed to be released forthwith - The habeas corpus writ petition is allowed
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