All arrests made under this act shall be carried out in accordance with the relevant provisions of:

A. Sales Tax Act 1990

B. Federal Excise Act 2005

C. Code of Criminal Produced, 1898

D. Income Tax Ordinance 2001

Detail:

All arrests made under this Act shall be carried out in accordance with the relevant provisions of the Code of Criminal Procedure, 1898 (Act V of 1898). Criminal procedure code lay down the procedure for hearing, and punishing or acquitting an accused. The main object of criminal procedure code is thus to supplement the Pakistan penal code, by rules of procedure with a view to prevent offences and bring offender to justice. Criminal procedure code is a procedural law and substantive law, describes the formation of criminal courts, its procedure as well as classification and powers of criminal courts. Part vii, chapter XXXI: section 426 and Part ix, chapter XXXIX: section 497 of the Code deal fair trial guarantees.

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