Customs Act, 1962 — Criminal Procedure Code, 1973 — Interplay Between Customs Act and CrPC — The provisions of the CrPC, apply to the Customs Act, 1962, to the extent that there is no contrary provision in the special act, as per Sections 4 and 5 of the Code. B. Central Goods and Services Tax Act, 2017 — GST Acts’ Provisions on Arrest and Procedure — The GST Acts are not a complete code regarding search, seizure, and arrest; hence, provisions of the Code of Criminal Procedure apply unless ex