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2020 ]          JET UNIPEX v. COMMISSIONER OF CUSTOMS, CHENNAI       653

                       (ii)  Andaman Timber Industries v. CCE - (2016) 15 SCC 785 = 2015 (324)
                           E.L.T. 641 (S.C.) = 2017 (50) S.T.R. 93 (S.C.).
                       (iii)  Shankaria v. State of Rajasthan - (1978) 3 SCC 435.
                       (iv)  Kanungo and Co. - 1983 (13) E.L.T. 1456; and
                       (v)  Mani Bhadras Trading Co v. CC - 2010 (251) E.L.T. 194.
                       22.  Learned Senior Counsel submits that the Hon’ble Supreme Court in
               D.K. Basu v. State of West Bengal and Ashok K. Johari v. State of U.P., (1997) 1 SCC
               416 observed that there are several other government authorities like Directorate
               of Revenue Intelligence, Directorate of Enforcement, Coastal Guard, Central Re-
               serve Police Force (CRPF), Border Security Force (BSF), Central Industrial Securi-
               ty Force  (CISF), Traffic Police, Central  Bureau of Investigation  (CBI), CID etc.
               who have been given power to detain a person and to interrogate him in connec-
               tion with the investigation of economic offences under the provisions of the Es-
               sential Commodities Act, Excise and Customs Act, Foreign Exchange Regulation
               Act etc. and that there are incidence of torture and death also.
                       23.  He submits that the Hon’ble  Supreme Court therefore has  issued
               the following guidelines to the officers of the department in paragraph 35, which
               read as follows :
                       “35.  We, therefore, consider it appropriate to issue the following require-
                       ments to be followed in all cases of arrest or detention till legal provisions
                       are made in that behalf as preventive measures :
                            (1)  The police personnel carrying out the arrest and handling the
                            interrogation of the arrestee should bear accurate, visible and clear
                            identification and name tags with their designations. The particu-
                            lars of all such police personnel who handle interrogation of the ar-
                            restee must be recorded in a register.
                            (2)  That the police officer carrying out the arrest of the arrestee
                            shall prepare a memo of arrest at the time of arrest and such memo
                            shall be attested by at least one witness, who may either be a mem-
                            ber of the family of the arrestee or a respectable person of the locali-
                            ty from where the arrest is made. It shall also be countersigned by
                            the arrestee and shall contain the time and date of arrest.
                            (3)  A person who has been arrested or detained and is being held
                            in custody in a police station or interrogation centre or other lock-
                            up, shall be entitled to have one friend or relative or other person
                            known to him or having interest in his welfare being informed, as
                            soon as practicable, that he has been arrested and is being detained
                            at the particular place, unless the attesting witness of the memo of
                            arrest is himself such a friend or a relative of the arrestee.
                            (4)  The time, place of arrest and venue of custody of an arrestee
                            must be notified by the police where the next friend or relative of
                            the arrestee lives outside the district or town through the Legal Aid
                            Organisation in the District and the police station of the area con-
                            cerned telegraphically within a period of  8 to 12 hours  after the
                            arrest.
                            (5)  The person arrested must be made aware of this right to have
                            someone informed of his arrest or  detention as soon as he is put
                            under arrest or is detained.
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