(1) Where, upon making a search pursuant to Section 36 or 39, any person is found to have committed any offence under this Act, the employee making such search may arrest, or cause to be arrested, such person.
(2) If there is a reasonable ground or reason to believe or doubt that any person is going to commit or has committed export smuggling or import smuggling or any act contrary to this Act, the concerned Customs Officer or any other employee of the Customs Office authorized by him or her may arrest, or cause to be arrested, such person in any motor vehicle or place.
(3) Any person arrested pursuant to Sub-section (1) or (2) shall be produced before the Customs Officer within twenty four hours excluding the time required for journey.
(4) The Customs Officer shall immediately take legal action against the person produced pursuant to Sub-section (3). Such person shall not be held in detention for more than twenty four hours without taking
such action.