Section 104
Power to arrest . — 1 [(1) If an officer of customs empowered in this behalf by general or special order of the 2 [Principal Commissioner of Customs or Commissioner of Customs] has reason to believe that any person 3 *** has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.]
104. Power to arrest . — 1 [(1) If an officer of customs empowered in this behalf by general or special order of the 2 [Principal Commissioner of Customs or Commissioner of Customs] has reason to believe that any person 3 *** has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.]
(2) Every person arrested under sub-section (1) shall, without unnecessary delay, be taken to a magistrate.
(3) Where an officer of customs has arrested any person under sub-section (1), he shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer -in -charge of a police-station has and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898).