Ans. Decision to arrest needs to be taken on case-to- case basis considering various factors, such as, nature and gravity of offence, quantum of duty evaded or credit wrongfully availed, nature and quality of evidence, possibility of evidences being tampered with or witnesses being influenced, cooperation with the investigation, etc. Power to arrest has to be exercised after careful consideration of the facts of the case which may include: (i). to ensure proper investigation of the offence; (ii). to prevent such person from absconding; (iii). cases involving organized smuggling of goods or evasion of customs duty by way of concealment; (iv). master minds or key operators effecting proxy/ benami imports/exports in the name of dummy or non-existent persons/IECs, etc.; (v). where the intent to evade duty is evident and element of mensrea/guilty mind is palpable; (vi). prevention of the possibility of tampering with evidence; (vii). intimidating or influencing witnesses; and (viii). large amounts of evasion of duty or service tax at least exceeding one crore rupees.