New Delhi, Feb. 27 -- In a landmark ruling, the Supreme Court has held that the rights of accused persons under the Code of Criminal Procedure (now Bharatiya Nagarik Suraksha Sanhita) apply equally to arrests made under the Goods and Services Tax (GST) Act and the Customs Act.

The Court emphasised that arresting authorities must adhere strictly to legal safeguards, preventing arbitrary detentions.

Applying the principles from the Arvind Kejriwal case, the Court stated that an arrest under GST and Customs laws must be based on "reasons to believe" rather than mere suspicion.

It noted that Section 19(1) of the Prevention of Money Laundering Act (PMLA) and Section 104 of the Customs Act, which govern arrest powers, are virtually identical...