Section 498 Customs Act (IV of 1969), Some bags were taken over by customs authorities regarding the requirements for guarantee restoration before arrest and notice was issued under Section 171 of the Customs Act, 1969, the accused arrested. Had approached the court for an advance grant prior to his arrest. The guarantee is that the investigation is not necessary without registering a case against the accused, especially in the cases under the Customs Act, especially the arrest of the accused is not followed, Section 179 of the Act. Customs officers have the authority to decide cases related to confiscation of goods. Or the imposition of penalties under Section 171, Customs Act 1969, confiscation of the bags of the accused and the issuance of notices may be preliminary steps towards judicial proceedings which could not be equivalent to filing an FIR, no case has been filed against the accused, The application for the grant was not authorized in advance and was smiled
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